41 T.C. 226 (1963), 1341-62, Estate of Vermilya v. C. I. R.

Citation: 41 T.C. 226

Opinion Judge: FAY, Judge:

Party Name: ESTATE OF JAMES MEAD VERMILYA, DECEDENT, GEORGE H. VERMILYA, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John A. McHardy, Jr., for the petitioner. Robert F. Cunningham, for the respondent.

Judge Panel: WHITHEY, J., concurring: BRUCE, FISHER, and MULRONEY, JJ., agree with this concurring opinion.

Case Date: November 20, 1963

Court: U.S. Tax Court