United States Tax Court May 9, 1978, Docket No. 1174-74. (Estate of Long v. Commissioner)

ESTATE OF LANA CHANEY LONG, DECEASED, JOHN A. LONG, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Long v. Commissioner Docket No. 1174-74. United States Tax Court T.C. Memo 1978-172; 1978 Tax Ct. Memo LEXIS 345; 37 T.C.M. (CCH) 734; T.C.M. (RIA) 780172; May 9, 1978, Filed *345 Lana Chaney Long filed no Federal income tax returns for 1965 through 1968.