United States Tax Court September 19, 1972, Docket No. 1971-69. (Estate of Plotkin v. Commissioner)

Estate of George Plotkin, Deceased, Thomas 2. Fitzgerald, Administrator, c.t.a. v. Commissioner. Estate of Plotkin v. Commissioner Docket No. 1971-69. United States Tax Court T.C. Memo 1972-202; 1972 Tax Ct. Memo LEXIS 55; 31 T.C.M. (CCH) 1011; T.C.M. (RIA) 72202; September 19, 1972, Filed. Tried in New York, N. Y. Allen Greenberg, 40 Wall St., New York, N. Y.. for the petitioner. Jay S.