Estate of Belle Alice Hamburger Nathan v. Commissioner

Estate of Belle Alice Hamburger Nathan, P. L. Nathan, et al., Executors v. Commissioner.

Estate of Belle Alice Hamburger Nathan v. Commissioner

Docket No. 3992.

United States Tax Court

1946 Tax Ct. Memo LEXIS 140; 5 T.C.M. (CCH) 604; T.C.M. (RIA) 46169;

July 17, 1946

Claude I. Parker, Esq., Ralph W. Smith, Esq., 808 Bank of America Bldg., Los Angeles 14, Calif., J. Everett Blum, Esq., and L. A. Luce, Esq., for the petitioners. E. A. Tonjes, Esq., for the respondent.

HARLAN

Memorandum Findings of Fact and Opinion

HARLAN, Judge: Petitioners are the duly appointed, qualified and acting executors of the…