ESTATE OF DIREZZA v. COMMISSIONER OF INTERNAL REVENUE, 77 T.C. 145 (1981)

ESTATE OF DIREZZA v. COMMISSIONER OF INTERNAL REVENUE, 77 T.C. 145 (1981)

ESTATE OF NERO DIREZZA, DECEASED, JAMES L. DIREZZA, PERSONAL REPRESENTATIVE,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

No. 16705-79.United States Tax Court.
Filed July 29, 1981.

On September 30, 1981, by order of Judge Arthur L. Nims III, opinion filed July 29, 1981, was withdrawn and order of dismissal entered August 3, 1981, was vacated.