69 T.C. 32 (1977), 312-72, Estate of Bischoff v. C.I.R.

Citation: 69 T.C. 32

Opinion Judge: FAY, Judge:

Party Name: ESTATE of BRUNO BISCHOFF, DECEASED, HERBERT BISCHOFF and ALVINA L. MARTIN, EXECUTORS, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT ESTATE of BERTHA BISCHOFF, DECEASED, HERBERT BISCHOFF and ALVINA L. MARTIN, EXECUTORS, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Charles H. Miller, Michael L. Hirschfeld, Jesse Safir, and Arthur L. Kimmelfield, for the petitioners. Marion Westen and Peter Matwiczyk, for the respondent.

Judge Panel: TANNENWALD, J., concurring: STERRETT and WILES, JJ., agree with this concurring opinion. HALL, J., dissenting in part:

Case Date: October 20, 1977

Court: U.S. Tax Court