46 T.C. 554 (1966), 4926-63, Estate of Gutchess v. C. I. R.

Citation: 46 T.C. 554

Opinion Judge: MULRONEY, Judge:

Party Name: ESTATE OF ALLEN D. GUTCHESS, THE TOLEDO TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James F. Kennedy, Jr., for the petitioner. Ronald S. Supena, for the respondent.

Judge Panel: TANNENWALD, J., concurring: FAY, J., agrees with this concurring opinion. RAUM, J., dissenting: TIETJENS, J., agrees with this dissent.

Case Date: August 09, 1966

Court: U.S. Tax Court