ESTATE OF SMITH v. COMMR. OF INTERNAL REVENUE

P.A. Agelasto, Jr., Norfolk, Va. (Alfred Bernard, III, Norfolk, Va., on the brief), for

Loring W. Post, Attorney, Department of Justice (Johnnie M. Walters,

, Lee A. Jackson, Gilbert E. Andrews

Gordon S. Gilman,

, Department of Justice, on the brief), for