United States Tax Court May 28, 1985, Docket Nos. 7727-78, 4778-79. (Estate of Obering v. Commissioner)

ESTATE OF ERNEST A. OBERING, HELEN BAILEY OBERING, EXECUTRIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HELEN BAILEY OBERING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Obering v. Commissioner Docket Nos. 7727-78, 4778-79. United States Tax Court T.C. Memo 1985-253; 1985 Tax Ct. Memo LEXIS 382; 49 T.C.M. (CCH) 1563; T.C.M. (RIA) 85253; May 28, 1985.