615 F.2d 91 (3rd Cir. 1980), 78-2148, Kappel's Estate v. C. I. R.

Citation: 615 F.2d 91

Party Name: ESTATE of William J. KAPPEL (Deceased), (William D. Kappel and Sara Kappel Courtley, Co-Executors) and Sara Kappel Courtley, Surviving Wife, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

Case Date: Monday February 04, 1980

Court: U.S. Court of Appeals — Third Circuit