ESTATE OF JAMES v. COMMR. OF INTERNAL REVENUE, 40 T.C. 494 (1963) ESTATE OF CHARLES H. JAMES, DECEASED, THE FIRST PENNSYLVANIA BANKING ANDTRUST COMPANY, AND CHARLES MASON JAMES, EXECUTORS, PETITIONER, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 93291.United States Tax Court. Filed June 4, 1963. A decedent’s will left his residuary estate in trust with […]
