70 T.C. 415 (1978), 584-76, Estate of Kappel v. C.I.R.

Citation: 70 T.C. 415

Opinion Judge: SIMPSON, Judge:

Party Name: ESTATE of WILLIAM J. KAPPEL (DECEASED) (WILLIAM D. KAPPEL and SARA KAPPEL COURTLEY, CO-EXECUTORS) and SARA KAPPEL COURTLEY, SURVIVING WIFE, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert G. MacAlister and John A. Metz, Jr., for the petitioners. David W. Otto, for the respondent.

Case Date: Wednesday June 07, 1978

Court: U.S. Tax Court