5 T.C. 397 (1945), 3353, Estate of Makransky v. C. I. R.
Citation:
5 T.C. 397
Opinion Judge:
BLACK, Judge:
Party Name:
ESTATE OF DOROTHY MAKRANSKY, DECEASED, HARRY MAKRANSKY AND MURRAY J. MAKRANSKY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD MAKRANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOUIS MAKRANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY MAKRANSKY, PETITIONER, v. COMMISSI
Attorney:
Samuel H. Levy, Esq., for the petitioners. W. J. McFarland, Esq., for the respondent.
Judge Panel:
OPPER, J., dissents SMITH, J. dissenting: LEECH, J., dissenting: MELLOTT, J., agrees with this dissent.
