United States Tax Court April 12, 1995, Docket No. 8574-92 (Estate of Lewis v. Commissioner)

ESTATE OF LILLIAN J. LEWIS, DECEASED, B. LOUISE LEWIS-LEMERY, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Lewis v. Commissioner Docket No. 8574-92 United States Tax Court T.C. Memo 1995-168; 1995 Tax Ct. Memo LEXIS 162; 69 T.C.M. (CCH) 2396; April 12, 1995, Filed *162 Decision will be entered under Rule 155. For Petitioner: Douglas L. Ingersoll.