United States Tax Court May 12, 1994, Docket No. 20201-90 (Estate of Scull v. Commissioner)

ESTATE OF ROBERT C. SCULL, DECEASED, THOMAS EPSTEIN AND MARIE DICKSON, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Scull v. Commissioner Docket No. 20201-90 United States Tax Court T.C. Memo 1994-211; 1994 Tax Ct. Memo LEXIS 209; 67 T.C.M. (CCH) 2953; May 12, 1994, Filed *209 Decision will be entered under Rule 155.