United States Tax Court November 16, 1987, Docket No. 4210-82. (Estate of Seltzer v. Commissioner)

ESTATE OF BENJAMIN F. SELTZER, DECEASED, VERNA M. SELTZER, EXECUTRIX, AND VERNA M. SELTZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Seltzer v. Commissioner Docket No. 4210-82. United States Tax Court T.C. Memo 1987-568; 1987 Tax Ct. Memo LEXIS 568; 54 T.C.M. (CCH) 1082; T.C.M. (RIA) 87568; November 16, 1987. Joseph P. Semasek, for the petitioners. Russell K.