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061201P.pdf   12/08/2006  Estate of Edna Korby  v.  Commissioner IR
   U.S. Court of Appeals Case No:  06-1201
                          and No:  06-1203
   Agency   
   [PUBLISHED][Bye, Author, with Arnold and Melloy, Circuit Judges]
   Tax Case - estate tax. Deficiencies in estate tax are affirmed.
   Tax court's decision that payments to limited partnership while
   retaining rights to income from assets, that did not satisfy
   section 2036(a) exception for bona fide sales, and that allowed
   decedents to retain control over partnership assets meant value
   of total limited partnership assets must be included in gross 
   estate was not clear error.