United States Tax Court February 6, 1978, Docket No. 647-75. (Estate of Kriesel v. Commissioner)

ESTATE OF RALPH R. KRIESEL, TRANSFEREE OF THE ASSETS OF RALPH R. KRIESEL COMPANY, CARL W. CUMMINS, JR., AND FIRST TRUST COMPANY OF ST. PAUL, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Kriesel v. Commissioner Docket No. 647-75. United States Tax Court T.C. Memo 1978-50; 1978 Tax Ct. Memo LEXIS 464; 37 T.C.M. (CCH) 264; T.C.M.