Court of Appeals for the Eleventh Circuit February 22, 1983, 81-5297 (Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue)

combined-opinion

690 F.2d 812 82-2 USTC P 13,501 Esther C. DICKMAN, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 81-5297. United States Court of Appeals, Eleventh Circuit. Nov. 1, 1982. Certiorari Granted Feb. 22, 1983. See 103 S.Ct. 1181. John F. Murray, Acting Asst. Atty. Gen.