43 T.C. 723 (1965), 89806, Estate of Berry v. C. I. R.

Citation: 43 T.C. 723

Opinion Judge: BRUCE, Judge:

Party Name: ESTATE OF BETTY BERRY, DECEASED, LOUIS BERRY, EXECUTOR LOUIS BERRY, SURVIVING SPOUSE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Frank W. Donovan and Charles D. Savage, for the petitioners. Ronald S. Supena, for the respondent.

Judge Panel: DRENNEN, J., concurs in the result. MULRONEY, J., dissenting: FORRESTER, J., agrees with this dissent.

Case Date: February 25, 1965

Court: U.S. Tax Court