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U.S. Court of Appeals for the Fourth Circuit, 1970

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

Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided March 9, 1970
420 F.2d 1385; 25 A.F.T.R.2d (RIA) 1538; 1970 U.S. App. LEXIS 10387 (Federal Reporter, Second Series)

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

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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