64 T.C. 499 (1975), 4226-73, Estate of Holland v. Commissioner of Internal Revenue

Citation: 64 T.C. 499

Opinion Judge: DAWSON, Chief Judge:

Party Name: ESTATE OF YALE C. HOLLAND, DECEASED, GERTRUDE CAPSER HOLLAND, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: C. E. Heaney, Jr., and Jeffrey D. Toberer, for the petitioner. Ronald M. Frykberg, for the respondent.

Case Date: June 30, 1975

Court: U.S. Tax Court