9 T.C. 681 (1947), 11556, Estate of Hurd v. C. I .R.

Citation: 9 T.C. 681

Opinion Judge: MURDOCK, Judge:

Party Name: ESTATE OF GEORGE F. HURD, PATRICIA KENDALL HURD, EXECUTRIX, JOHN HURD AND WILLIAM B. HURD, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Albert E. James, Esq., and Hugh Satterlee, Esq., for the petitioners. Ellyne E. Strickland, Esq., for the respondent.

Judge Panel: HILL, J., dissenting: TURNER and VAN FOSSAN, JJ., agree with this dissent.

Case Date: October 15, 1947

Court: U.S. Tax Court