54 T.C. 154 (1970), 4144-66, Estate of Opal v. C.I.R.

Citation: 54 T.C. 154

Opinion Judge: FORRESTER, Judge:

Party Name: ESTATE OF EDWARD N. OPAL, DECEASED, MAE OPAL, EXECUTRIX, NOW BY REMARRIAGE KNOWN AS MAE KONEFSKY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Louis J. Opal, for the petitioner. John B. Murray, Jr., for the respondent.

Judge Panel: IRWIN, J., agrees with this concurring opinion;

Case Date: February 05, 1970

Court: U.S. Tax Court