Court of Appeals for the Eighth Circuit October 10, 1990, 89-2366 (Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal Revenue)

combined-opinion

909 F.2d 1155 66 A.F.T.R.2d 90-5987, 59 USLW 2097, 90-2 USTC P 50,488, 90-2 USTC P 60,031 ESTATE OF Leonard A. WOOD, Deceased, J.M. Loonan, Personal Representative, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. No. 89-2366. United States Court of Appeals, Eighth Circuit. Submitted Feb. 12, 1990. Decided July 26, 1990. Rehearing and Rehearing En Banc Denied Oct.