United States Tax Court May 10, 1978, Docket No. 829-76. (Estate of Smith v. Commissioner)

ESTATE OF DOYLE J. SMITH, DECEASED, CHRISTINE C. SMITH and DOYLE J. SMITH, JR., CO-EXECUTORS, Petitioner v. COMMISSIONER FR INTERNAL REVENUE, Respondent Estate of Smith v. Commissioner Docket No. 829-76. United States Tax Court T.C. Memo 1978-175; 1978 Tax Ct. Memo LEXIS 342; 37 T.C.M. (CCH) 745; T.C.M. (RIA) 780175; May 10, 1978, Filed Donald W. Pemberton, for petitioner. Wm. Robert Pope, Jr.