Estate of Atkinson, Deceased v. Commissioner of Internal Revenue

540 U.S. 946 ESTATE OF ATKINSON, DECEASED, ET AL. v. COMMISSIONER OF INTERNAL REVENUE. No. 03-86. Supreme Court of United States. October 14, 2003. [1] Appeal from the C. A. 11th Cir. [2] Certiorari denied. Reported below: 309 F. 3d 1290.