Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit
Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue, 469 F.2d 694 (5th Cir. 1972)
31 A.F.T.R.2d (RIA) 460; 1972 U.S. App. LEXIS 6268
Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue
Opinion
The judgment is affirmed on the basis of the opinion of the United States Tax Court, Estate of Davis v. Commissioner of Internal Revenue, T.C.Memo. 1971-318 (1971), insofar as that opinion disposes of the Commissioner’s contention that this transaction was part gift, part sale.
Affirmed.
Reference
- Full Case Name
- ESTATE of Kenneth W. DAVIS, Deceased, Et Al., Etc., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
- Cited By
- 4 cases
- Status
- Published