Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative - Page 23

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               Based on the above analysis, I would overrule our prior                
          opinions in Estate of Clayton v. Commissioner, supra, Estate of             
          Robertson v. Commissioner, supra, and Estate of Spencer v.                  
          Commissioner, supra, and I would adopt the analysis set forth in            
          the Court of Appeals for the Sixth Circuit's opinion in Estate of           
          Spencer v. Commissioner, supra.                                             
               HAMBLEN and WHALEN, JJ., agree with this concurring opinion.           

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