JAMES H. WEAVER, JR. AND ESTATE OF BETSY M. WEAVER, DECEASED, JAMES H. WEAVER, EXECUTOR, CARL E. WEAVER AND ELSIE S. WEAVER, PETITIONERS-APPELLEES, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT. No. 79-1587.United States Court of Appeals, Sixth Circuit.Argued April 7, 1981. Decided April 29, 1981. M. Carr Ferguson, Michael L. Paup, Asst. Attys. Gen., Helen A. […]