Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Fifth Circuit, 1972

Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue

Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided December 15, 1972 · Brown, Thornberry, Morgan
469 F.2d 694; 31 A.F.T.R.2d (RIA) 460; 1972 U.S. App. LEXIS 6268 (Federal Reporter, Second Series)

Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

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.

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

↑