ESTATE OF FARNUM v. COMMISSIONER

Docket No. 5424.

14 T.C. 884 (1950)

ESTATE OF ANNA SCOTT FARNUM, FIDELITY-PHILADELPHIA TRUST CO., HENRY W. FARNUM AND CHARLES I. THOMPSON, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 19, 1950.


Attorney(s) appearing for the Case

H. Ober Hess, Esq., and William R. Spofford, Esq., for the petitioner.

Brooks Fullerton, Esq., for the respondent.


SUPPLEMENTAL OPINION.

ARNOLD, Judge:

This is the second report in this proceeding. Our first report, 12 T.C. 629, decided this case in accordance with Commissioner v. Church, 335 U.S. 632, and Spiegel v. Commissioner, 335 U.S. 701. So deciding, we passed "the other contentions advanced by the parties."

On November 25...

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