SAM BROADHEAD TRUST v. COMMISSIONER

Docket Nos. 844-68, 3710-69.

31 T.C.M. 975 (1972)

T.C. Memo. 1972-196

The Sam Broadhead Trust, by S. Norris Broadhead, Paul E. Broadhead, Executors-Trustees, et al. v. Commissioner.

United States Tax Court.

Filed September 7, 1972.


Attorney(s) appearing for the Case

deQuincy V. Sutton, 401 Greater Mississippi Life Bldg., Meridian, Miss., for the petitioners. James D. Burroughs, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

The trial of these consolidated cases was held in Birmingham, Alabama, before Commissioner James M. Gussis of this Court. His report, which contains findings of fact, was submitted to the Chief Judge. The parties have filed some exceptions to the findings of fact. With minor variations we have adopted the findings of fact made by the trial commissioner and they are set forth below.

Respondent...

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