ESTATE OF ANNA K. MARTIN, DECEASED, SETH P. MARTIN, SR., INDEPENDENT EXECUTOR, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 78-1894. Summary Calendar.[*] United States Court of Appeals, Fifth Circuit. November 27, 1978. [*] Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Company of New York et al., 5 Cir. 1970, 431 […]