Case Name: Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor, Petitioner v. Commissioner of Internal Revenue, Respondent
Court: United States Tax Court
Jurisdiction: United States
Decision Date: 1985-05-20
Citations: 84 T.C. 912
Docket Number: Docket No. 27544-83
Parties: Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor, Petitioner v. Commissioner of Internal Revenue, Respondent
Judges: 
Reporter: Reports of the Tax Court of the United States
Volume: 84
Pages: 912–919

Head Matter:
Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor, Petitioner v. Commissioner of Internal Revenue, Respondent
Docket No. 27544-83.
Filed May 20, 1985.

Opinion:
By order dated August 30, 1985, this opinion filed May 20, 1985, was withdrawn, and order and decision entered May 22, 1985, was vacated and set aside. Revised opinion appears at 85 T.C. _ (October 8, 1985).
Pages 913-918 have been
deleted from this volume.