6 T.C. 587 (1946), 5884, Estate of Lueders v. C. I. R.

Citation: 6 T.C. 587

Opinion Judge: HARRON, Judge:

Party Name: ESTATE OF CLOTHILDE K. LUEDERS, DECEASED, CITY BANK FARMERS TRUST COMPANY, AND FREDERICK J. LUEDERS, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Walter E. Cooper, Esq., for the petitioners. Robert S. Garnett, Esq., and Albert H. Monacelli, Esq., for the respondent.

Judge Panel: SMITH and VAN FOSSAN, JJ., dissent. MURDOCK, J., dissenting: LEECH and TYSON, JJ., agree with this dissent.

Case Date: March 27, 1946

Court: U.S. Tax Court