61 T.C. 605 (1974), 2364-71, Estate of Silverman v. C.I.R.

Citation: 61 T.C. 605

Opinion Judge: SCOTT, Judge:

Party Name: ESTATE OF MAX SILVERMAN, DECEASED, BLANCHE S. SILVERMAN, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Irving B. Stewart, for the petitioner. Ronald A. Wagenheim, for the respondent.

Judge Panel: TANNENWALD, J., concurring: RAUM, J., agrees with this concurring opinion.HALL, J., concurring:

Case Date: February 04, 1974

Court: U.S. Tax Court