United States Tax Court October 20, 1981, Docket No. 6295-81. (Estate of Donoghue v. Commissioner)

ESTATE OF GEORGE H. DONOGHUE, SR., DECEASED, BY GEORGE H. DONOGHUE, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Donoghue v. Commissioner Docket No. 6295-81. United States Tax Court T.C. Memo 1981-611; 1981 Tax Ct. Memo LEXIS 129; 42 T.C.M. (CCH) 1494; T.C.M. (RIA) 81611; October 20, 1981. Ronald Glasser, for the respondent.