8 T.C. 969 (1947), 5802, Heidt's Estate v. C.I.R.

Citation: 8 T.C. 969

Opinion Judge: HARLAN, Judge:

Party Name: ESTATE OF JOSEPH H. HEIDT, DECEASED, LOUIS SEELEY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ralph W. Smith, Esq., and John Moore Robinson, Esq., for the petitioner. H. A. Melville, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: VAN FOSSAN and LEECH, JJ., agree with this dissent.

Case Date: May 06, 1947

Court: U.S. Tax Court