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

Estate of Smith v. Commissioner

U.S. Court of Appeals for the Fourth Circuit · Decided March 9, 1970 · No. 13742

420 F.2d 1385 (Federal Reporter, Second Series)

Counsel

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.

Opinion of the Court

PER CURIAM:

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

Affirmed.

. T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; H 69,028 P-H Memo TO.

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