5 T.C. 488 (1945), 4384, Estate of Campanari v. C. I. R.

Citation: 5 T.C. 488

Opinion Judge: ARUNDELL, Judge:

Party Name: ESTATE OF NINA M. CAMPANARI, CHRISTOPHER C. CAMPANARI AND ESTELLA MARESI, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Donald J. Marran, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Judge Panel: MELLOTT, J., concurs only in the result. MURDOCK, J., dissenting: TURNER, J., agrees with this dissent.

Case Date: July 23, 1945

Court: U.S. Tax Court