54 T.C. 420 (1970), 6819-65, Estate of Lammerts v. C.I.R.

Citation: 54 T.C. 420

Opinion Judge: IRWIN, Judge:

Party Name: ESTATE OF HENRY P. LAMMERTS, DECEASED, HENRY P. LAMMERTS, JR. AND HILDRED K. LAMMERTS, EXECUTORS, ET AL.,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Paul H. Reid, Jr., for the petitioners. John E. White, for the respondent.

Judge Panel: RAUM, J., dissents.

Case Date: March 10, 1970

Court: U.S. Tax Court