9 T.C. 418 (1947), 8194, Estate of Ruthrauff v. C. I. R.

Citation: 9 T.C. 418

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF WILBUR B. RUTHRAUFF, DECEASED, BY ABBIE H. B. RUTHRAUFF AND FRANK BOURNE RUTHRAUFF, AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF WILBUR B. RUTHRAUFF, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Neil P. Cullom, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Judge Panel: HILL, J., concurring:

Case Date: September 25, 1947

Court: U.S. Tax Court