Estate of Leon Spear, Deceased, Jeanette Spear, Harveyspear, Robert Spear v. Commissioner of Internal Revenue (two Cases), 178 F.3d 1280 (3d Cir. 1999)

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US Court of Appeals for the Third Circuit - 178 F.3d 1280 (3d Cir. 1999) March 17, 1999

Appeal From: U.S.T.C., No873276

Affirmed.

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