id	keyword
inlawrev-2303	estate
inlawrev-2303	return
inlawrev-2303	tax
inlawrev-2303	v. commissioner
inlawrev-2303	estate tax
inlawrev-2303	f.2d
inlawrev-2303	cir
inlawrev-2303	tax return
inlawrev-2303	court
inlawrev-2303	attorney
inlawrev-2303	u.s
inlawrev-2303	t.c.m