Estate of Frank D. Streightoff v. CIR

Case: 19-60244 Document: 00515365530 Page: 1 Date Filed: 03/31/2020 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED March 31, 2020 No. 19-60244 Lyle W. Cayce Clerk ESTATE OF FRANK D. STREIGHTOFF, DECEASED, Elizabeth Doan Streightoff, Executor, Petitioner - Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee Appeal from the Decision of the United States Tax Court Before HIGGINBOTHAM, STEWART, and ENGELHARDT, Circuit Judges. CARL E. STEWART, Circuit Judge: Respondent–Appellee the Commissioner of Internal Revenue…