United States Tax Court March 29, 1979, Docket No. 5937-77. (Estate of Levine v. Commissioner)

ESTATE OF LOUIS S. LEVINE, MARY S. LEVINE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Levine v. Commissioner Docket No. 5937-77. United States Tax Court T.C. Memo 1979-118; 1979 Tax Ct. Memo LEXIS 409; 38 T.C.M. (CCH) 537; T.C.M. (RIA) 79118; March 29, 1979, Filed Donald G. Daiker, for the petitioner. Gordon C. Cook, for the respondent.