Janet M. Frane, Personal Representative Estate of Robert E. Frane, Deceased v. Commissioner of Internal Revenue, Estate of Robert E. Frane, Deceased, Janet M. Frane, Personal Representative v. Commissioner of Internal Revenue

998 F.2d 567

72 A.F.T.R.2d 93-5268, 93-2 USTC P 50,386

Janet M. FRANE, Personal Representative; Estate of Robert

E. Frane, Deceased, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

ESTATE OF Robert E. FRANE, Deceased, Janet M. Frane,

Personal Representative, Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

Nos. 92-2818, 92-3031.

United States Court of Appeals,

Eighth Circuit.

Submitted March 18, 1993.

Decided July 6, 1993.

Mark G. Arnold, St. Louis, MO, argued (Dave L. Cornfeld on the brief), for appellants.

Frank P. Cihlar, Dept. of Justice, Washington, DC, argued (Gary R. Allen and…