39 T.C. 1080 (1963), 88895, Burrow Trust v. C. I. R.

Citation: 39 T.C. 1080

Opinion Judge: DAWSON, Judge:

Party Name: MARY E. BURROW TRUST, THE FIRST NATIONAL BANK OF TOPEKA, F. G. WIELDING, L. P. HUMPHREYS, AND ESTHER SHAFFER, COTRUSTEES, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Allen F. Gerye, Esq., for the petitioners. Donald L. Sturm, Esq., for the respondent.

Judge Panel: PIERCE and MULRONEY, JJ., dissent.

Case Date: March 28, 1963

Court: U.S. Tax Court