57 T.C. 288 (1971), 3953-70, Estate of Todd v. C.I.R.

Citation: 57 T.C. 288

Opinion Judge: DAWSON, Judge:

Party Name: ESTATE OF JAMES S. TODD, JR., DECEASED, JANE JARVIS TODD RITCHEY, FORMERLY JANE JARVIS TODD, AND JAMES S. TODD III, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert S. Newkirk and Michael M. Gibson, for the petitioners. Harold L. Cook, for the respondent.

Case Date: November 29, 1971

Court: U.S. Tax Court