United States Tax Court February 14, 1946, Docket No. 4562. (Estate of Frederic C. Bellinger v. Commissioner)

Estate of Frederic C. Bellinger, Deceased, Edmund B. Bellinger, Executor v. Commissioner. Estate of Frederic C. Bellinger v. Commissioner Docket No. 4562. United States Tax Court 1946 Tax Ct. Memo LEXIS 264; 5 T.C.M. (CCH) 90; T.C.M. (RIA) 46040; February 14, 1946 *264 Edmund B. Bellinger, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.