United States Tax Court November 13, 1975, Docket No. 6274-73. (Ahlegian v. Commissioner)

OTTO A. AHLEGIAN and ESTATE OF DOROTHEA J. AHLEGIAN, DECEASED, OTTO A. AHLEGIAN, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ahlegian v. Commissioner Docket No. 6274-73. United States Tax Court T.C. Memo 1975-342; 1975 Tax Ct. Memo LEXIS 34; 34 T.C.M. (CCH) 1485; T.C.M. (RIA) 750342; November 13, 1975, Filed Allan Hull, for the petitioners. James E. Dunn, Jr.