Court of Appeals for the Ninth Circuit June 16, 1980, 78-2169 (United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, Deceased)

SNEED, Circuit Judge:

This case involves a somewhat obscure, but nonetheless important, area lying at a junction of the federal law fixing the manner in which the United States collects estate taxes and the state law governing the probate of decedents’ estates.