40 T.C. 970 (1963), 95318, Estate of Round v. C. I. R.

Citation: 40 T.C. 970

Opinion Judge: OPPER, Judge:

Party Name: ESTATE OF JOHN J. ROUND, DECEASED, BOSTON SAFE DEPOSIT AND TRUST COMPANY, JOHN J. ROUND, JR., COEXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James Charles Roy, for the petitioner. John R. Berman, for the respondent.

Case Date: Wednesday September 18, 1963

Court: U.S. Tax Court