Court of Appeals for the Sixth Circuit July 9, 1981, 80-3151 (Norman G. Kahle and Ronald L. Kahle as Co-Executors of the Estate of Frances A. Kahle, Deceased v. United States)

663 F.2d 1071 81-2 USTC P 13,420 Unpublished Disposition NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit. Norman G. Kahle and Ronald L. Kahle as Co-Executors of the Estate of Frances A.