71 T.C. 816 (1979), 9215-76, Estate of Reid v. Commissioner of Internal Revenue

Citation: 71 T.C. 816

Opinion Judge: GOFFE, Judge:

Party Name: ESTATE of RUTH T. REID, DECEASED, WALTER D. REID, INDEPENDENT EXECUTOR, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert M. Smith, for the respondent. Robert M. Smith, for the respondent.

Case Date: February 15, 1979

Court: U.S. Tax Court