103 F.3d 112
78 A.F.T.R.2d 96-7519, 97-1 USTC  P 50,104,Pens. Plan Guide (CCH) P 23929V
Estate of James F. Hall, Jr., Deceased, Harriett Hall,Executrix, Harriett Nixon Hallv.Commissioner of Internal Revenue Service
NO. 96-7201
United States Court of Appeals,Third Circuit.
Nov 04, 1996
Appeal From:  C.I.R. , No. 92-26270

1
AFFIRMED.

