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ESTATE OF BERRY v. COMMISSIONER

Docket No. 3945-62.

41 T.C. 702 (1964)

ESTATE OF LAWRENCE E. BERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1964.

Attorney(s) appearing for the Case

Ben F. McDonald and Robert B. Wallace, for the petitioner.

Robert I. White, for the respondent.

OPINION

DAWSON, Judge:

We are here concerned with whether we have jurisdiction in this proceeding. Upon respondent's motion to dismiss the petition as having been filed by an improper party, a hearing on the motion was held at Fort Worth, testimony was taken, and memorandum briefs were requested from the parties. The pertinent facts relating to the jurisdictional question follow.

Lawrence E. Berry (hereinafter sometimes referred to as the...

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