ESTATE OF BORNER v. COMMISSIONER OF INTERNAL REVENUE, 25 T.C. 584 (1955) ESTATE OF A. CARL BORNER, DECEASED, BERTHA J. BORNER, EXECUTRIX,PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 39669.United States Tax Court. Filed December 20, 1955. Where a husband and wife, holding property as tenants by the entireties, transferred such property to an […]
