Court of Appeals for the Fourth Circuit January 4, 1991, 89-2078 (Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue)

combined-opinion

916 F.2d 955 66 A.F.T.R.2d 90-6018, 90-2 USTC P 60,046 ESTATE OF William L. RENO, Jr.; Barbara G. Reno, Executrix, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 89-2078. United States Court of Appeals, Fourth Circuit. Argued Oct. 30, 1989. Decided Oct. 19, 1990. Order on Grant of Rehearing In Banc Jan. 4, 1991. K.K.