38 T.C. 15 (1962), 71277, Estate of Scharf v. C.I.R.

Citation: 38 T.C. 15

Opinion Judge: SCOTT, Judge:

Party Name: ESTATE OF GRACE M. SCHARF, DECEASED, CHARLES E. SCHARF AND ARTHUR A. SCHARF, COEXECUTORS, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Lawrence J. Hayes, Esq., for the petitioner in Docket No. 71277. James A. Dunkin, Esq., for the petitioners in Docket Nos. 71317 James T. Wilkes, Jr., Esq., for the respondent.

Judge Panel: RAUM, J., concurring: TIETJENS and WITHEY, JJ., agree FORRESTER, J., dissenting: FAY, J., agrees with this dissent. DRENNEN, J., dissenting: OPPER and FORRESTER, JJ., agree with this dissent.

Case Date: April 06, 1962

Court: U.S. Tax Court