Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue, Virginia Bar Association, Amicus Curiae

945 F.2d 733

68 A.F.T.R.2d 91-6035, 91-2 USTC P 60,083

ESTATE OF William L. RENO, Jr.; Barbara G. Reno, Executrix,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,

Virginia Bar Association, Amicus Curiae.

No. 89-2078.

United States Court of Appeals,

Fourth Circuit.

Argued April 9, 1991.

Decided Sept. 13, 1991.

As Amended Oct. 24, 1991.

James Laurence Malone, III, McDermott, Will & Emery, Chicago, Ill., argued (Richard L. Dees, on brief), for petitioners-appellants.

Teresa Ellen McLaughlin, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst.…