ESTATE OF SMITH v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 807 (1951) ESTATE OF IRVING SMITH, DECEASED, TRANSFEREE, IRVING SMITH, JR., AND THESTAMFORD TRUST COMPANY, EXECUTORS, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 102344, 102725.United States Tax Court. Promulgated April 18, 1951. Where the petitioners as executors of a decedent’s estate permitted title to […]
