264 F.3d 904 (9th Cir. 2001) ESTATE OF FRANK BRANSON, DECEASED; MARY M. MARCH, EXECUTOR, PETITIONER-APPELLEE,v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT. No. 00-70293 UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Argued and Submitted July 10, 2001–San Francisco, CaliforniaFiled September 5, 2001 [Copyrighted Material Omitted] Counsel Charles Bricken, Attorney, Tax Division, United States Department of […]