United States Tax Court April 18, 1977, Docket No. 4572-76. (Estate of Wegman v. Commissioner)

ESTATE OF TILLA R. WEGMAN, DECEASED, BY LEONARD S. WEGMAN, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Wegman v. Commissioner Docket No. 4572-76. United States Tax Court T.C. Memo 1977-112; 1977 Tax Ct. Memo LEXIS 327; 36 T.C.M. (CCH) 497; T.C.M. (RIA) 770112; April 18, 1977, Filed Samuel M. Sprafkin, for the petitioner. Peter Matwiczyk, for the respondent.