67 T.C. 612 (1977), 5803-75, Estate of Emerson v. C.I.R.

Citation: 67 T.C. 612

Opinion Judge: FORRESTER, Judge:

Party Name: ESTATE OF ZAC EMERSON, DECEASED, W. P. WALDROP AND DOWLING EMERSON, JOINT INDEPENDENT EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Joe A. Keith, for the petitioners. Frank C. Hider, Jr., for the respondent.

Case Date: January 06, 1977

Court: U.S. Tax Court