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U.S. Court of Appeals for the First Circuit, 1996

Estate of Evelyn Walker Pidgeon, Deceased First Tennessee Bank National Association v. Commissioner of Internal Revenue

Estate of Evelyn Walker Pidgeon, Deceased First Tennessee Bank National Association v. Commissioner of Internal Revenue
U.S. Court of Appeals for the First Circuit · Decided July 3, 1996
91 F.3d 143; 1996 U.S. App. LEXIS 35492; 1996 WL 382237 (Federal Reporter, Third Series)
Estate of Evelyn Walker Pidgeon, Deceased First Tennessee Bank National Association v. Commissioner of Internal Revenue

Opinion

91 F.3d 143

78 A.F.T.R.2d 96-5565, 96-2 USTC P 60,241

NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.
ESTATE OF Evelyn Walker PIDGEON, Deceased; First Tennessee
Bank National Association, Executor, Petitioner Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 95-1933.

United States Court of Appeals, Sixth Circuit.

July 3, 1996.

Before: KENNEDY and CONTIE, Circuit Judges; GRAHAM, District Judge.*

PER CURIAM.

1

Upon review of the record, and after due consideration of the briefs and oral arguments of the parties, we AFFIRM the assessment of a tax deficiency against the Estate of Evelyn Walker Pidgeon for the reasons stated in the Tax Court's opinion.

*

The Honorable James L. Graham, United States District Judge for the Southern District of Ohio, sitting by designation

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