United States Tax Court February 8, 1983, Docket No. 16564-80. (ESTATE OF KOIBER v. COMMISSIONER)

ESTATE OF PAULA KOIBER, GERTRUD MAINZER, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF KOIBER v. COMMISSIONER Docket No. 16564-80. United States Tax Court T.C. Memo 1983-82; 1983 Tax Ct. Memo LEXIS 701; 45 T.C.M. (CCH) 715; February 8, 1983. Robert Salomon, for the petitioner. Christopher B. Sterner, for the respondent.