ESTATE OF PAPSON v. COMMISSIONER

Docket No. 10249-76.

74 T.C. 1338 (1980)

ESTATE OF LEONIDAS C. PAPSON, DECEASED, COSTA L. PAPSON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 22, 1980.


Attorney(s) appearing for the Case

Costa L. Papson, for the petitioner.

Joan Ronder Domike and H. Stephen Kesselman, for the respondent.


OPINION

TANNENWALD, Judge:

Petitioner seeks by motion to have this Court consider, as part of the Rule 155 proceeding to implement our previously published opinion (73 T.C. 290 (1979)), an issue relating to the eligibility of certain U.S. Treasury bonds (flower bonds) for use in payment of Federal estate taxes; the issue arises because of the alleged comatose state of decedent at the

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