Estate of Mae Elliott, Mrs. J. E. Crabtree, A/K/A Mary Kathryn Crabtree v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit
Estate of Mae Elliott, Mrs. J. E. Crabtree, A/K/A Mary Kathryn Crabtree v. Commissioner of Internal Revenue, 474 F.2d 1008 (5th Cir. 1973)
31 A.F.T.R.2d (RIA) 1447; 1973 U.S. App. LEXIS 10983

Estate of Mae Elliott, Mrs. J. E. Crabtree, A/K/A Mary Kathryn Crabtree v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

This is an appeal by the taxpayer from a decision of the Tax Court. Estate of Mae Elliott, et al. v. Commissioner of Internal Revenue, 1971, 57 T.C. 152. Any doubt concerning the question presented was resolved adversely to appellants by the supervening Supreme Court decision in United States v. Chandler, 410 U.S. 257, 93 S.Ct. 880, 35 L.Ed.2d 247.

Affirmed.

Reference

Full Case Name
ESTATE of Mae ELLIOTT, Mrs. J. E. Crabtree, A/K/A Mary Kathryn Crabtree, Executrix, Et Al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Cited By
2 cases
Status
Published