91 T.C. 61 (1988), 11431-86, Estate of Higgins v. C.I.R.

Citation: 91 T.C. 61

Opinion Judge: FEATHERSTON, JUDGE:

Party Name: ESTATE OF JOHN T. HIGGINS, DECEASED, MANUFACTURERS NATIONAL BANK OF DETROIT, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Leonard J. Prekel, for the petitioner. Roberta M. Hamm, for the respondent.

Case Date: July 19, 1988

Court: U.S. Tax Court