Deceased:
EFTA_R1_02210773
EFTA02724150
MARGARET ELISE JOSEPH. and LESLIE KEITH SASSER. IndependentExecutors. Petitioners-Appellants. v. COMMISSIONER OF
INTERNAL REVENUE. Respondent-Appellee.
.‘ppeal from the Deeirma of the Caked ... WIENER. Circuit Judge:
Petitioners-Appellants Margaret Elise Joseph and Leslie Keith Sasser ("Petitioners"). as IndependentExecutors of the Estate of their
deceased father. James A. Elkins. Jr. ("Decedent"). petitioned ... June 2010, after which his two sisters, Petitioners herein,
continued to serve as the IndependentExecutors ofDecedent's estate.
Decedent's Estate Tax Return. Form 706. was filed the following