65 T.C. 296 (1975), 2730-72, Estate of Gilman v. Commissioner of Internal Revenue

Citation: 65 T.C. 296

Opinion Judge: FEATHERSTON, Judge:

Party Name: ESTATE OF CHARLES GILMAN, DECEASED, HOWARD GILMAN, CHARLES GILMAN, JR., AND SYLVIA P. GILMAN, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James B. Lewis and Maurice Austin, for the petitioners. Agatha L. Vorsanger, for the respondent.

Judge Panel: GOFFE, J., concurring: IRWIN and STERRETT, JJ., agree with this concurring opinion. RAUM, J., dissenting: SIMPSON and WILBUR, JJ., agree with this dissent.TANNENWALD, J., dissenting: WILBUR, J., agrees with this dissent.

Case Date: November 10, 1975

Court: U.S. Tax Court