4 T.C. 158 (1944), 1133, Estate of Dumont v. Commissioner of Internal Revenue

Citation: 4 T.C. 158

Opinion Judge: LEECH, Judge:

Party Name: ESTATE OF FREDERICK F. DUMONT, EASTON TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: David B. Skillman, Esq., for the petitioner. William D. Harris, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: STERNHAGEN, BLACK, HARRON, and OPPER, JJ., agree with this dissent.

Case Date: Saturday September 30, 1944

Court: U.S. Tax Court