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ESTATE OF RENO v. C.I.R.

No. 89-2078.

916 F.2d 955 (1990)

ESTATE OF William L. RENO, Jr.; Barbara G. Reno, Executrix, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 19, 1990.

Order on Grant of Rehearing January 4, 1991.

Attorney(s) appearing for the Case

James Laurence Malone, III, McDermott, Will & Emery, Chicago, Ill. (Richard L. Dees, on brief), for petitioners-appellants.

Teresa Ellen McLaughlin, Tax Div., U.S. Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Tax Div., U.S. Dept. of Justice, Washington, D.C.), for respondent-appellee.

Before HALL, MURNAGHAN and CHAPMAN, Circuit Judges.

Order on Grant of Rehearing In Banc January 4, 1991.

MURNAGHAN, Circuit Judge:

We are called on in the case before us to direct our attention to the interplay between (1) the federal tax code as specifically outlined in the allowance for a marital deduction, (2) the allotment of federal estate tax as directed by Virginia law, (3) the testator's intent as expressed by will, and (4) Virginia common law property principles concerning property held by husband...

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