Estate of Edna Korby, Deceased Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust Estate of Edna Korby, Deceased, Transferor Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust, Transferee v. Commissioner of Internal Revenue, Estate of Austin Korby, Deceased Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust Estate of Austin Korby, Deceased, Transferor Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust, Transferee v. Commissioner of Internal RevenueFiledDec 8, 2006