8 T.C. 368 (1947), 7812, Cecelia K. Frank Trust of 1931 v. C.I.R.

Citation: 8 T.C. 368

Opinion Judge: LEECH, Judge:

Party Name: CECELIA K. FRANK TRUST OF 1931, ROBERT J. FRANK, WILLIAM K. FRANK AND FRANK R. S. KAPLAN CO-TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Louis Caplan, Esq., for the petitioner. S. L. Drexler, Esq., for the respondent.

Case Date: February 20, 1947

Court: U.S. Tax Court