United States Tax Court June 8, 1970, Docket Nos. 4823-67, 4824-67. (Estate of Mazzoni v. Commissioner)

Estate of Josephine Mazzoni, Deceased, Peter Mazzoni, Executor, and Peter Mazzoni v. Commissioner. Charles J. Runzo and Lena Runzo v. Commissioner. Estate of Mazzoni v. Commissioner Docket Nos. 4823-67, 4824-67. United States Tax Court T.C. Memo 1970-144; 1970 Tax Ct. Memo LEXIS 218; 29 T.C.M. (CCH) 624; T.C.M. (RIA) 70144; June 8, 1970, Filed Edmund W. Ridall, Jr., and G. Gray Garland, Jr.