ESTATE OF REXFORD H. FOSTER, DECEASED, MARGARET FOSTER, EXECUTRIX, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 33, Docket 83-4068.United States Court of Appeals, Second Circuit.Argued September 21, 1983. Decided January 16, 1984. Page 202 Joseph P. Reynolds, Sherburne, N.Y., for appellant. Robert A. Bernstein, Washington, D.C. (Glenn C. Archer, Jr., Asst. Atty. Gen., Michael […]