Court of Appeals for the Fifth Circuit June 2, 1995, 94-40482 (Estate of Moore v. Commissioner)

United States Court of Appeals,

Fifth Circuit.

No. 94-40482.

ESTATE OF Chester H. MOORE, Deceased, Caledonia Moore, Executrix,

and Caledonia Moore, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

June 2, 1995.

Appeal from the Decision of the United States Tax Court.

Before WISDOM, WIENER, and PARKER, Circuit Judges.

ROBERT M.