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ESTATE OF HOLLAND v. COMMISSIONER

Docket No. 107906.

1 T.C. 564 (1943)

ESTATE OF PAMELIA D. HOLLAND, DECEASED, FRANK P. HOLLAND, JR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 10, 1943.

Attorney(s) appearing for the Case

Richard R. Conner, Esq., and R. A. Conner, Esq., for the petitioner.

Donald P. Moyers, Esq., for the respondent.

SUPPLEMENTAL OPINION.

OPPER, Judge:

The opinion originally published in this case appears at 47 B. T. A. 807. The findings of fact therein, which we do not now disturb, need not be reiterated here. In view, however, of the reliance placed in the original opinion upon Estate of Mary H. Hughes, 44 B. T. A. 1196, which this Court has now disapproved (Estate of Edward E. Bradley, 1 T.C. 518, we consider it...

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