United States Tax Court July 28, 1998, 17516-96 (Estate of Sarah H. Newman, Mark M. Newman, Co-Executor and Minna N. Nathanson, Co-Executor v. Commissioner)

111 T.C. No. 3

UNITED STATES TAX COURT

ESTATE OF SARAH H. NEWMAN, DECEASED, MARK M. NEWMAN,

CO-EXECUTOR AND MINNA N. NATHANSON, CO-EXECUTOR, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 17516-96. Filed July 28, 1998.

Decedent (D) executed a power of attorney

appointing her son (S) attorney-in-fact.