51 T.C. 20 (1968), 3324-66, Morris Trusts Nos. 401 Through 410 v. Commissioner of Internal Revenue

Citation: 51 T.C. 20

Opinion Judge: FEATHERSTON, Judge:

Party Name: ESTELLE MORRIS TRUSTS NOS. 401 THROUGH 410, NATHAN SCHWARTZ, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Alan N. Halkett, for the petitioner. James A. Thomas, for the respondent.

Judge Panel: RAUM, J., dissenting: HOYT, J., agrees with this dissent.

Case Date: October 09, 1968

Court: U.S. Tax Court