76 T.C. 178 (1981), 9356-77, Rockefeller v. C.I.R.

Citation: 76 T.C. 178

Party Name: DAVID ROCKEFELLER and MARGARET MCG. ROCKEFELLER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT ESTATE of JOHN D. ROCKEFELLER 3RD, DECEASED, JOHN D. ROCKEFELLER IV, J. RICHARDSON DILWORTH, and DONAL C. O'BRIEN, JR., EXECUTORS, and BLANCHETTE H. ROCKEFELLER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Howard A. Bolton William E. Jackson Stuart E. Keebler and Joseph Persinger for the petitioners. Michael K. Phalin and Alan B. Horn for the respondent.

Case Date: January 29, 1981

Court: U.S. Tax Court