218 F.3d 383 (5th Cir. 2000) PATRICIA M. ADAMS, et al. Plaintiffs-Appellantsv.UNITED STATES OF AMERICA, Defendant-Appellee. No. 99-10497 UNITED STATES COURT OF APPEALS, FIFTH CIRCUIT July 5, 2000 Appeal From The United States District Court for the Northern District of Texas Before JONES, DUHE, and WIENER, Circuit Judges. WIENER, Circuit Judge: 1 This estate tax […]