58 T.C. 311 (1972), 3014-69, Estate of Meyer v. Commissioner of Internal Revenue

Citation: 58 T.C. 311

Opinion Judge: TIETJENS, Judge:

Party Name: ESTATE OF ROLLIN E. MEYER, SR., DECEASED, ROLLIN E. MEYER, JR., EXECUTOR, AND HENRIETTA G. MEYER, SURVIVING WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ROLLIN E. MEYER, JR., AND MARJORIE B. MEYER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Walter G. Schwartz, for the petitioners. Edward B. Simpson and Peter D. Bakutes, for the respondent

Judge Panel: DAWSON, J., dissenting in part:

Case Date: Monday May 15, 1972

Court: U.S. Tax Court