Est. of M.Ballantyne v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 02-3978 ___________ Estate of Melvin W. * Ballantyne, Deceased, * Jean S. Ballantyne, * Independent Executrix, * Jean S. Ballantyne, * * Appellants, * Appeal from the United States * Tax Court. v. * * Commissioner of Internal * Revenue, * * Appellee. * ___________ Submitted: May 16, 2003 Filed: August 7, 2003 ___________ Before WOLLMAN, MAGILL, and BEAM, Circuit Judges. ___________ BEAM, Circuit Judge. The Estate of Melvin Ballantyne and the executrix, Jean Ballantyne (collectively "the estate"), appeal a decision from the…