6 T.C. 933 (1946), 3469, Estate of Hall v. C. I. R.

Citation: 6 T.C. 933

Opinion Judge: BLACK, Judge:

Party Name: ESTATE OF GEORGE W. HALL, DECEASED, B. BROWER HALL, CHARLES F. GRIMES AND PAUL H. DAVIS, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. Arthur Miller, Esq., Harry B. Sutter, Esq., and Harry D. Orr, Jr., Esq., for the petitioners. Gerald W. Brooks, Esq., for the respondent.

Judge Panel: ARNOLD, DISNEY, and OPPER, JJ., dissent.

Case Date: April 30, 1946

Court: U.S. Tax Court