ESTATE OF HAMELSKY v. COMMISSIONER OF INTERNAL REVENUE, 58 T.C. 741 (1972) ESTATE OF ABRAHAM HAMELSKY, DECEASED, SAMUEL HAMELSKY, EXECUTOR,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 7511-70.United States Tax Court. Filed August 7, 1972. Decedent’s will provided that his executor could distribute assets in kind at their values as finally determined for Federal […]
