520 U.S. 93 520 U.S. 93117 S.Ct. 1124137 L.Ed.2d 235 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.ESTATE OF Otis C. HUBERT, deceased, C & S Sovran Trust Company (Georgia) N.A., Co-Executor. No. 95-1402. Supreme Court of the United States Argued Nov. 12, 1996. Decided March 18, 1997. Syllabus * The executors of decedent Hubert’s substantial estate filed […]
