United States Tax Court July 30, 1975, Docket No. 1843-73. (Estate of Spalding v. Commissioner)

ESTATE OF AMY ANN McGINNIS SPALDING, Deceased, CHARLES F. SPALDING, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Spalding v. Commissioner Docket No. 1843-73. United States Tax Court T.C. Memo 1975-250; 1975 Tax Ct. Memo LEXIS 119; 34 T.C.M. (CCH) 1074; T.C.M. (RIA) 750250; July 30, 1975, Filed James B. Lewis, for the petitioner. David N. Brodsky and Kimball K.