ESTATE OF NOCK v. COMMISSIONER OF INTERNAL REVENUE, 49 T.C. 263 (1967) ESTATE OF PAULINE E. NOCK, DECEASED, BARBARA ANN LYTLE, ADMINISTRATRIX,WITH WILL ANNEXED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 7258-65.United States Tax Court. Filed December 26, 1967. Pauline E. Nock was bequeathed a restricted stock option by her late husband. He had […]
