United States Tax Court December 16, 1985, Docket No. 9176-76. (Estate of Buring v. Commissioner)

ESTATE OF SYLVIA S. BURING, DECEASED, (SAMUEL KORNBERG AND NAT BURING, CO-EXECUTORS), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Buring v. Commissioner Docket No. 9176-76. United States Tax Court T.C. Memo 1985-610; 1985 Tax Ct. Memo LEXIS 24; 51 T.C.M. (CCH) 113; T.C.M. (RIA) 85610; December 16, 1985. P. K. Seidman,Raymond M. Shainberg,Ronald m. Harkavy, and Saul C.