United States Tax Court September 11, 1986, Docket No. 17286-83. (Estate of Yeoham v. Commissioner)

ESTATE OF JAMES A. YEOHAM, DECEASED, AND VELMA YEOHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Yeoham v. Commissioner Docket No. 17286-83. United States Tax Court T.C. Memo 1986-431; 1986 Tax Ct. Memo LEXIS 179; 52 T.C.M. (CCH) 451; T.C.M. (RIA) 86431; September 11, 1986. Leon Crum, for the petitioners. Linda L. Wong, for the respondent.