Estate of Edward P. Bender, Martha A. Bender v. Commissioner of Internal Revenue. Appeal of Estate of Edward P. Bender, Martha A. Bender, Estate of Edward P. Bender, Martha A. Bender v. Commissioner of Internal Revenue

827 F.2d 884

60 A.F.T.R.2d 87-6123, 87-2 USTC P 13,730

ESTATE OF Edward P. BENDER, Martha A. Bender, Executrix,

v.

COMMISSIONER OF INTERNAL REVENUE.

Appeal of ESTATE OF Edward P. BENDER, Martha A. Bender, Executrix.

ESTATE OF Edward P. BENDER, Martha A. Bender, Executrix,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

Nos. 86-5699, 86-5700.

United States Court of Appeals,

Third Circuit.

Argued May 21, 1987.

Decided Aug. 18, 1987.

Rehearing and Rehearing In Banc Denied Sept. 9, 1987.

John W. Taylor (argued), Ebensburg, Pa., for appellant/cross-appellee.

Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup,…