Court of Appeals for the Second Circuit May 24, 1985, 1041 (ESTATE OF)

762 F.2d 264 56 A.F.T.R.2d 85-5094, 53 USLW 2620, 85-1 USTC P 9429 ESTATE OF Nelson A. ROCKEFELLER, Deceased, Laurance S. Rockefeller, J. Richardson Dilworth and Donal C. O'Brien, Jr., Executors and Margaretta F. Rockefeller, Appellants. v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 1041, Docket 84-4182. United States Court of Appeals, Second Circuit. Argued April 22, 1985.