178 F3d 1280 Estate of Leon Spear v. Commissioner of Internal Revenue

178 F.3d 1280

83 A.F.T.R.2d 99-1876, 99-1 USTC P 50,384

Estate of Leon Spear, Deceased, Jeanette Spear, Harvey
Spear, Robert Spear
v.
Commissioner of Internal Revenue (Two Cases)

NOS. 98-6143, 98-6182

United States Court of Appeals,
Third Circuit.

March 17, 1999

Appeal From: U.S.T.C. ,No873276

1

Affirmed.