Estate of Joseph R. Applebaum, Deceased, the Fidelity Bank, Co-Executor, Joseph K. Koplin, Co-Executor, John A. Eichman, Co-Executor v. Commissioner of Internal Revenue. Appeal of Estate of Joseph R. Applebaum, in No. 82-3035. Florence K. Applebaum, in No. 83-3036 v. Commissioner of Internal Revenue

724 F.2d 375

84-1 USTC P 9117

ESTATE OF Joseph R. APPLEBAUM, Deceased, the Fidelity Bank,

Co-Executor, Joseph K. Koplin, Co-Executor, John

A. Eichman, Co-Executor

v.

COMMISSIONER OF INTERNAL REVENUE.

Appeal of ESTATE OF Joseph R. APPLEBAUM, in No. 82-3035.

Florence K. APPLEBAUM, Appellant in No. 83-3036

v.

COMMISSIONER OF INTERNAL REVENUE.

Nos. 83-3035, 83-3036.

United States Court of Appeals,

Third Circuit.

Argued Sept. 13, 1983.

Decided Dec. 28, 1983.

Jules I. Whitman (argued), Dilworth, Paxson, Kalish & Kaufman, Philadelphia, Pa., for Florence K. Applebaum.

John A. Eichman, 3d, Clark, Spahr, Eichman &…