ESTATE OF BENDER v. C.I.R.

Nos. 86-5699, 86-5700.

827 F.2d 884 (1987)

ESTATE OF Edward P. BENDER, Martha A. Bender, Executrix, v. COMMISSIONER OF INTERNAL REVENUE. Appeal of ESTATE OF Edward P. BENDER, Martha A. Bender, Executrix. ESTATE OF Edward P. BENDER, Martha A. Bender, Executrix, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Decided August 18, 1987.

Rehearing and Rehearing Denied September 9, 1987.


Attorney(s) appearing for the Case

John W. Taylor (argued), Ebensburg, Pa., for appellant/cross-appellee.

Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Barbara I. Hodges (argued), Dept. of Justice, Tax Div., William F. Nelson, Chief Counsel, I.R.S., Washington, D.C., for appellee/cross-appellant.

Before SLOVITER, BECKER and GARTH, Circuit Judges.


Rehearing and Rehearing In Banc Denied September 9, 1987.

OPINION OF THE COURT

GARTH, Circuit Judge:

The executrix of the estate of Edward Bender (the Estate) has appealed, and the Commissioner of Internal Revenue (the IRS) has cross-appealed, from the July 2, 1986 decision of the United States Tax Court which assessed a deficiency in estate tax in the amount of $163,500.40. The deficiency results from the manner in which certain income tax liabilities...

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