51 T.C. 140 (1968), 3232-67, Estate of Chown v. Commissioner of Internal Revenue

Citation: 51 T.C. 140

Opinion Judge: TIETJENS, Judge:

Party Name: ESTATE OF ROGER M. CHOWN, DECEASED, HOWARD B. SOMERS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF HARRIET H. CHOWN, DECEASED, HOWARD B. SOMERS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: H. Myron Gleason, for the petitioners. John D. Picco, for the respondent.

Judge Panel: FAY, J., concurring: TANNENWALD, J., agrees with this concurring opinion.

Case Date: October 23, 1968

Court: U.S. Tax Court