57 T.C. 650 (1972), 4251-69, Smith's (David) Estate v. Commissioner of Internal Revenue
Citation:
57 T.C. 650
Opinion Judge:
TANNENWALD, Judge:
Party Name:
ESTATE OF DAVID SMITH, DECEASED, IRA M. LOWE, CLEMENT GREENBERG, ROBERT MOTHERWELL, COEXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Attorney:
Ira M. Lowe, for the petitioner. St. Clair Reeves, for the respondent.
Judge Panel:
TIETJENS, J., dissenting and concurring: GOFFE, J., concurring in part, dissenting in part:
