United States Tax Court January 16, 1985, Docket No. 2227-77. (Estate of Donaldson v. Commissioner)

ESTATE OF JENNIE R. DONALDSON, DECEASED, WILLIAM E. MURRAY, LEILA M. ATWOOD and PERRY M. SAMPLE, Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Donaldson v. Commissioner Docket No. 2227-77. United States Tax Court T.C. Memo 1985-33; 1985 Tax Ct. Memo LEXIS 598; 49 T.C.M. (CCH) 564; T.C.M. (RIA) 85033; January 16, 1985. William E. Murray, for the petitioner.