39 T.C. 466 (1962), 90028, Estate of Noel v. C. I. R.

Citation: 39 T.C. 466

Opinion Judge: RAUM, Judge:

Party Name: ESTATE OF MARSHAL L. NOEL, DECEASED, WILLIAM H. FRANTZ AND RUTH M. NOEL, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harry Norman Ball, Esq., and Edward F. Merrey, Jr., Esq., for the petitioners. Albert Squire, Esq., for the respondent.

Case Date: November 28, 1962

Court: U.S. Tax Court