ESTATE OF ELIZABETH G. HUNTINGTON, DECEASED, NANCY H. BRUNSON, ADMINISTRATRIX, PETITIONER, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE. No. 93-1602.United States Court of Appeals, First Circuit.Heard December 6, 1993. Decided February 23, 1994. Rehearing Denied March 17, 1994. Page 463 Michael E. Chubrich, Portsmouth, NH, for appellant. Annette M. Wietecha, with whom Gary R. […]