45 T.C. 323 (1966), 365-62, Estate of Glen v. C. I. R.

Citation: 45 T.C. 323

Opinion Judge: HOYT, Judge:

Party Name: ESTATE OF ROBERT RODGER GLEN, DECEASED, CLAIRE HUNTINGTON GLEN, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MORGAN GUARANTY TRUST COMPANY OF NEW YORK, TRUSTEE UNDER INSTRUMENT CREATED BYROBERT RODGER GLEN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John A. Reed, for the petitioners. Lionel Savadove, for the respondent.

Judge Panel: SIMPSON, J., concurs in the result. RAUM, J., dissents. DRENNEN, J., dissenting: TANNENWALD, J., dissenting:

Case Date: January 04, 1966

Court: U.S. Tax Court