45 T.C. 578 (1966), 666-64, Estate of Minot v. C. I. R.

Citation: 45 T.C. 578

Opinion Judge: BRUCE, Judge:

Party Name: ESTATE OF SEDGWICK MINOT, DECEASED, WILLIAM E. DWYER, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: H. Brian Holland, for the petitioner. J. Frost Walker, Jr., for the respondent.

Case Date: March 23, 1966

Court: U.S. Tax Court