Court of Appeals for the Eleventh Circuit September 10, 1985, 84-3598 (Estate of Charles Fred Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives v. Commissioner of Internal Revenue, Estate of Mary L. Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives v. Commissioner of Internal Revenue)

770 F.2d 981 56 A.F.T.R.2d 85-6559, 85-2 USTC P 13,639 ESTATE OF Charles Fred THEIS, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE OF Mary L. THEIS, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives, Petitioners-Appellants, v.