United States Tax Court November 23, 1966, Docket No. 122-65. (Estate of Murphy v. Commissioner)

Estate of Howard J. Murphy, Deceased, Charles R. Murphy, Executor v. Commissioner. Estate of Murphy v. Commissioner Docket No. 122-65. United States Tax Court T.C. Memo 1966-255; 1966 Tax Ct. Memo LEXIS 28; 25 T.C.M. (CCH) 1314; T.C.M. (RIA) 66255; November 23, 1966 *28 Howard W. Boggs, for the petitioner. Erwin L. Stuller, for the respondent.