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Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit
Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue, 420 F.2d 1385 (4th Cir. 1970)
25 A.F.T.R.2d (RIA) 1538; 1970 U.S. App. LEXIS 10387

Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue

Opinion

420 F.2d 1385

70-1 USTC P 12,662

ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor,
Petitioner/Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee.

No. 13742.

United States Court of Appeals, Fourth Circuit.

Argued March 3, 1970.
Decided March 9, 1970.

P. A. Agelasto, Jr., Norfolk, Va. (Alfred Bernard, III, Norfolk, Va., on the brief), for appellant.

Loring W. Post, Attorney, Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews and Gordon S. Gilman, Attys., Department of Justice, on the brief), for appellee.

Before BOREMAN, WINTER and BUTZNER, Circuit Judges.

PER CURIAM:

1

We affirm on the opinion of the Tax Court of the United States.1

2

Affirmed.

1

T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; P69, 028 P-H Memo TC

Reference

Status
Published
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