United States Tax Court July 6, 1994, Docket No. 10342-92 (Mayhew v. Commissioner)

ARTHUR MAYHEW AND ESTATE OF DOROTHY MAYHEW, DECEASED, ARTHUR MAYHEW, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mayhew v. Commissioner Docket No. 10342-92 United States Tax Court T.C. Memo 1994-310; 1994 Tax Ct. Memo LEXIS 313; 68 T.C.M. (CCH) 25; July 6, 1994, Filed *313 Decision will be entered for respondent. For petitioners: Eli Blumenfeld. For respondent: Mark A.