Estate of Goodwyn v. Commissioner

ESTATE OF HILTON W. GOODWYN, Deceased, STATE-PLANTERS BANK OF COMMERCE AND TRUSTS and HILTON W. GOODWYN JR., Co-Executors, and HALLIE M. GOODWYN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Goodwyn v. Commissioner

Docket No. 1649-67

United States Tax Court

T.C. Memo 1976-238; 1976 Tax Ct. Memo LEXIS 168; 35 T.C.M. (CCH) 1026; T.C.M. (RIA) 760238;

July 29, 1976, Filed

Abraham Homer,John W. Pearsall and John W. Pearsall, III, for the petitioners.

John C. Calhoun,Robert T. Hollohan, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: Respondent…