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Estate of Kodak

UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT


decided: August 10, 1994.

ESTATE OF ELAINE KODAK, DECEASED, PAUL KODAK, EXECUTOR
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE; PAUL KODAK, EXECUTOR FOR THE ESTATE OF ELAINE KODAK, DECEASED, APPELLANT

Appeal from the United States Tax Court Washington, DC. Tax Court No. 91-08666. Honorable John O. Colvin

Before: Becker, and Alito, Circuit Judges, and Brody, District Judge.*fn*

Author: Becker

AFFIRMED.


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