Court of Appeals for the Second Circuit November 7, 1989, 180 (ESTATE OF)

889 F.2d 29 64 A.F.T.R.2d 89-5801, 89-2 USTC P 9633 ESTATE OF Louis YAEGER, Deceased, Judith Winters, Ralph Meisels, Abraham K. Weber, and The Bank of New York, Executors, Petitioners-Appellants, Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant. Nos. 60, 180, Dockets 89-4045, 89-4059. United States Court of Appeals, Second Circuit. Argued Aug. 28, 1989.