In Re Estate of R. L. Adame, Deceased, Consuelo C. Adame, Individually and and Consuelo C. Adame, Surviving Wife v. Commissioner of Internal Revenue

HUTCHESON, Circuit Judge

(dissenting).

I am convinced that the findings, decision, and order of the Tax Court are correct and should be affirmed. I, therefore, upon the considerations and for the reasons stated in the Tax Court’s opinion, dissent from the opinion and order reversing the Tax Court.