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ESTATE OF BALLANTYNE v. COMMR.

No. 02-3978.

341 F.3d 802 (2003)

Estate of Melvin W. BALLANTYNE, Deceased, Jean S. Ballantyne, Independent Executrix, Jean S. Ballantyne, Appellants, Court. v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: August 7, 2003.

Attorney(s) appearing for the Case

Kevin P. Kennedy, San Antonio, TX, argued, for appellant.

Randolph L. Hutter, Washington, DC, argued, for appellee.

Before WOLLMAN, MAGILL, and BEAM, Circuit Judges.

BEAM, Circuit Judge.

The Estate of Melvin Ballantyne and the executrix, Jean Ballantyne (collectively "the estate"), appeal a decision from the United States Tax Court. We affirm.

I. BACKGROUND

In 1943, Melvin and his brother Russell formed an oral partnership called Ballantyne Brothers Partnership (BBP), which started out as a farming operation, but which grew into oil and gas exploration in the 1950's. When the oil and gas aspect of the partnership...

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