United States Tax Court May 28, 1985, Docket No. 13725-82. (Estate of Marshall v. Commissioner)

ESTATE OF ESTHER S. MARSHALL, DECEASED, THOMAS C. MARSHALL, JR., AND LINDSAY GREENPLATE, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Marshall v. Commissioner Docket No. 13725-82. United States Tax Court T.C. Memo 1985-249; 1985 Tax Ct. Memo LEXIS 378; 49 T.C.M. (CCH) 1547; T.C.M. (RIA) 85249; May 28, 1985. Robert L. Lefton and Charles M.