39 T.C. 940 (1963), 87484, Miller v. C. I. R.

Citation: 39 T.C. 940

Opinion Judge: MULRONEY, Judge:

Party Name: A. T. MILLER AND ESTATE OF ELEANOR A. MILLER, DECEASED, FIRST TRUST COMPANY OF SAINT PAUL, SPECIAL AND GENERAL ADMINISTRATOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. T. MILLER AND ESTATE OF ELEANOR A. MILLER, DECEASED, FIRST TRUST COMPANY OF SAINT PAUL, ADMINISTRATOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPON

Attorney: James R. Oppenheimer, Esq., for the petitioners. Robert F. Cunningham, Esq., for the respondent.

Case Date: March 20, 1963

Court: U.S. Tax Court