United States Tax Court November 15, 1977, Docket No. 748-76. (Estate of Buchholtz v. Commissioner)

ESTATE OF WALTER M. BUCHHOLTZ; ROBERT J. BUCHHOLTZ, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Buchholtz v. Commissioner Docket No. 748-76. United States Tax Court T.C. Memo 1977-396; 1977 Tax Ct. Memo LEXIS 45; 36 T.C.M. (CCH) 1610; T.C.M. (RIA) 770396; November 15, 1977, Filed Peter J. Brevorka and Albert R. Mugel, for the petitioner. David R.