47 T.C. 34 (1966), 5330-63, Estate of Varian v. C. I. R.

Citation: 47 T.C. 34

Opinion Judge: TANNENWALD, Judge:

Party Name: ESTATE OF RUSSELL HARRISON VARIAN, DECEASED, DOROTHY HILL VARIAN, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Paul E. Anderson, Valentine Brookes, and Barbara Ashley Phillips, for the petitioner. David R. Brennan, for the respondent.

Judge Panel: PIERCE, J., dissenting: FORRESTER and Fay, J.J.

Case Date: October 17, 1966

Court: U.S. Tax Court