93 T.C. 286 (1989), 47121-86, Estate of Bowling v. C.I.R.

Citation: 93 T.C. 286

Opinion Judge: SWIFT, JUDGE:

Party Name: ESTATE OF ROGER D. BOWLING, DECEASED, C. LLOYD CLAY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Jerry A. Williams, for the petitioner. Carolyn Lee Harber, for the respondent.

Case Date: August 31, 1989

Court: U.S. Tax Court