United States Tax Court September 21, 1972, Docket No. 367-70. (Estate of Boyce v. Commissioner)

Estate of Marguerite K. Boyce, Victor R. Wolder and Manufactures Hanover Trust Company, Executors v. Commissioner. Estate of Boyce v. Commissioner Docket No. 367-70. United States Tax Court T.C. Memo 1972-204; 1972 Tax Ct. Memo LEXIS 53; 31 T.C.M. (CCH) 1017; T.C.M. (RIA) 72204; September 21, 1972 Hewitt A. Conway, 350 Park Ave., New York, N. Y., Richard J. Concannon, and John F.