267 F.3d 366 (5th Cir. 2001) ESTATE OF HELEN BOLTON JAMESON, DECEASED, NORTHERN TRUST BANK OF TEXAS, N.A., INDEPENDENT EXECUTOR, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-60489 UNITED STATES COURT OF APPEALSFOR THE FIFTH CIRCUIT September 18, 2001 On Appeal from the United States Tax Court Before JONES, DeMOSS, and BENAVIDES, Circuit Judges. EDITH H. […]