Estate of Rose Gerber Jaeger, Carl F. Graf, Admr. W.W.A. v. Commissioner of Internal Revenue

The above cause coming on to be heard on the record, the briefs of the parties, and the argument of counsel in open court and the Court being duly advised.

Now therefore, it is ordered, adjudged and decreed, that the decision appealed from be, and is hereby affirmed in accordance with the findings of fact and conclusions of law of the Tax Court, 27 T.C. 863.