T.C. Memo. 1997-88
UNITED STATES TAX COURT
ESTATE OF WILLIAM H. KAISER, DECEASED, WILLIAM R. KAISER AND
ROBERT B. KAISER, CO-EXECUTORS, SUCCESSOR IN INTEREST TO KAISER
FAMILY CORPORATION AND MARGARET G. KAISER QUALIFIED TERMINABLE
INTEREST TRUST, WILLIAM R. KAISER AND ROBERT B. KAISER, CO-
TRUSTEES, SUCCESSOR IN INTEREST TO ESTATE OF WILLIAM H. KAISER,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF WILLIAM H. KAISER, DECEASED, MARGARET G. KAISER,
WILLIAM R. KAISER AND ROBERT B. KAISER, CO-EXECUTORS AND MARGARET
G. KAISER QUALIFIED TERMINABLE INTEREST TRUST, MARGARET G.
KAISER, WILLIAM R. KAISER AND ROBERT B. KAISER, CO-TRUSTEES,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Docket Nos. 3899-95, 3953-95. Filed February 20, 1997.
John Kevin Mahoney, for petitioners.
Raymond M. Boulanger, for respondent.
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