38 T.C. 868 (1962), 82322, Estate of Carroll v. C.I.R.

Citation: 38 T.C. 868

Opinion Judge: PIERCE, Judge:

Party Name: ESTATE OF PHILIP A. CARROLL, DECEASED, NINA R. CARROLL AND PHILIP CARROLL, EXECUTORS, AND NINA R. CARROLL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Charles C. Parlin, Esq., and Margaret Smith, Esq., for the petitioners. Leon M. Kerry, Esq., for the respondent.

Case Date: September 17, 1962

Court: U.S. Tax Court