54 T.C. 200 (1970), 3379, Estate of Valentine v. C.I.R.

Citation: 54 T.C. 200

Opinion Judge: WITHEY, Judge:

Party Name: ESTATE OF MAY L. VALENTINE, DECEASED, LESTER ARMOUR AND T. STANTON ARMOUR, FORMERLY CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT THE MAY L. VALENTINE JUNE 6, 1932 TRUST, LESTER ARMOUR AND PATRICK A.VALENTINE, CO-TRUSTEES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: William P. Sutter, for the petitioners. Seymour I. Sherman, for the respondent.

Case Date: Monday February 09, 1970

Court: U.S. Tax Court