36 T.C. 120 (1961), 78180, Estate of Hailey v. C.I.R.

Citation: 36 T.C. 120

Opinion Judge: DRENNEN, Judge:

Party Name: ESTATE OF WILLIAM LAMAR HAILEY, KATHERINE McKAY HAILEY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harvey H. Hunt, CPA, for the petitioner. James E. Johnson, Jr., Esq., for the respondent.

Case Date: Thursday April 20, 1961

Court: U.S. Tax Court