37 T.C. 63 (1961), 85667, Estate of Hanna v. C. I. R.

Citation: 37 T.C. 63

Opinion Judge: TIETJENS, Judge:

Party Name: ESTATE OF RUTH HANNA, DECEASED, THE NATIONAL CITY BANK OF CLEVELAND, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Louis A. Boxleitner, Esq., for the petitioner. Eugene S. Linett, Esq., for the respondent.

Judge Panel: DRENNEN, J., concurring:

Case Date: Friday October 20, 1961

Court: U.S. Tax Court