68 T.C. 249 (1977), 778-74, Estate of Craft v. C.I.R.

Citation: 68 T.C. 249

Opinion Judge: FORRESTER, Judge:

Party Name: ESTATE OF JAMES E. CRAFT, THOMAS J. CRAFT, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert O. Rogers, for the petitioner. William H. Newton III, for the respondent.

Judge Panel: SIMPSON, J., concurring:

Case Date: May 24, 1977

Court: U.S. Tax Court