EUGENE A. WRIGHT, Circuit Judge.
This appeal involves taxation of a private annuity negotiated in an intrafamily arrangement with no arm's-length bargaining. We affirm on the Tax Court's reasoning, T.C.M. 1985-90, and we reject appellant's meritless procedural challenges.
BACKGROUND
After inheriting a sizeable estate from her parents, LaFargue became concerned about property management. Desiring to provide for the economic security of herself and...
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