ESTATE OF

910 F.2d 633 66 A.F.T.R.2d 90 -5994, 59 USLW 2130 , 90-2 USTC P 60,033 ESTATE OF Rose D. HOWARD, Deceased; Roger W.A. Howard; Volney E. Howard, III; Alanson L. Howard; Robert L. Briner, Trustees, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellant. No. 89-70196. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 7, 1990. Decided Aug. 7, 1990. Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., for respondent/appellant. William W. Sumner, Charity Kenyon, Diepenbrock, Wulff, Plant & Hannegan, Sacramento, Cal., for petitioners/appellees. Appeal from a Decision of the United States Tax Court. Before CANBY, NOONAN and RYMER, Circuit Judges. NOONAN, Circuit Judge: 1 The estate of Rose D. Howard (the petitioner) brought suit in the Tax Court for a redetermination of the deficiencies set out by the Commissioner of Internal Revenue (the Commissioner). The Tax Court gave judgment for the petitioner. 91 T.C. 329 (1988). The Commissioner appeals. This case requires the construction of the Internal Revenue Code, 26 U.S.C. Sec. 2056 (b)(7).…