· 11/8/1991

John E. Tompkins, as of the Last Will and Testament of Steven M. Tompkins, Deceased v. The United States of America and Internal Revenue Service

Citations

946 F.2d 817
68 A.F.T.R.2d (RIA) 5947
1991 U.S. App. LEXIS 26475
1991 WL 213518

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applying state law to determine merger issue

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Judges: Fay, Edmondson, Cox

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