United States Tax Court February 18, 1986, Docket No. 24133-82. (Estate of Bettenhausen v. Commissioner)

ESTATE OF WILLIAM C. BETTENHAUSEN, DECEASED ELIZABETH D. BETTENHAUSEN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Bettenhausen v. Commissioner Docket No. 24133-82. United States Tax Court T.C. Memo 1986-73; 1986 Tax Ct. Memo LEXIS 537; 51 T.C.M. (CCH) 488; T.C.M. (RIA) 86073; February 18, 1986. B. R. Tongren, for the petitioner. David D.