Estate of Reichenberger v. Commissioner

ESTATE OF REGINA REICHENBERGER, DECEASED, HELEN KETZNER, CO-ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF REGINA REICHENBERGER, DECEASED, ALPHONSE REICHENBERGER, CO-ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Reichenberger v. Commissioner

Docket Nos. 11754-77; 11755-77.1

United States Tax Court

T.C. Memo 1980-43; 1980 Tax Ct. Memo LEXIS 542; 39 T.C.M. (CCH) 1035; T.C.M. (RIA) 80043;

February 20, 1980, Filed

Patrick J. Regan and James J. McGannon, for the petitioners.

Patrick E. McGinnis, for the respondent.

HALL

MEMORANDUM…