United States Tax Court February 10, 1955, Docket Nos. 40903, 40904. (Smith v. Commissioner)

Vivian Smith v. Commissioner. Estate of Benjamin Burnett Smith, Deceased, Vivian Smith, Independent Executrix v. Commissioner. Smith v. Commissioner Docket Nos. 40903, 40904. United States Tax Court T.C. Memo 1955-35; 1955 Tax Ct. Memo LEXIS 304; 14 T.C.M. (CCH) 120; T.C.M. (RIA) 55035; February 10, 1955 *304 Ralph G. Langley, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.