United States Tax Court July 16, 1973, Docket No. 480-67. (Estate of Goodwyn v. Commissioner)

ESTATE OF HILTON W. GOODWYN, Deceased, STATE-PLANTERS BANK OF COMMERCE AND TRUSTS and HILTON W. GOODWYN, JR., Co-Executors, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Goodwyn v. Commissioner Docket No. 480-67. United States Tax Court T.C. Memo 1973-153; 1973 Tax Ct. Memo LEXIS 132; 32 T.C.M. (CCH) 740; T.C.M.