ESTATE OF DILLINGHAM v. C.I.R.

Nos. 89-9003, 89-9004.

903 F.2d 760 (1990)

ESTATE OF Elizabeth C. DILLINGHAM, Deceased, Dan L. Dillingham and Tom B. Dillingham, Co-executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

May 14, 1990.


Attorney(s) appearing for the Case

Julian P. Kornfeld and E. Marissa Maxey of Kornfeld & Franklin, Oklahoma City, Okl., on the briefs, for petitioners-appellants.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David I. Pincus, and Janet A. Bradley, Attys., Tax Div., Dept. of Justice, Washington, D.C., on the brief, for respondent-appellee.

Before ANDERSON and BRORBY, Circuit Judges, and THEIS, District Judge.


BRORBY, Circuit Judge.

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The cause is therefore ordered submitted without oral argument.

Appellant-Petitioner appeals an adverse decision of the United States Tax Court.

I

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