45 T.C. 424 (1966), 605-63, Drybrough v. C. I. R.

Citation: 45 T.C. 424

Opinion Judge: FORRESTER, Judge:

Party Name: F. W. DRYBROUGH AND ESTATE OF MARION S. DRYBROUGH, DECEASED, CITIZENS FIDELITY BANK & TRUST COMPANY, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Rucker Todd and John T. Bondurant, for the petitioner. S. Earl Heilman, for the respondent.

Case Date: February 15, 1966

Court: U.S. Tax Court