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U.S. Court of Appeals for the Fifth Circuit, 1973

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

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 · Decided March 21, 1973 · Wisdom, Bell, Coleman
474 F.2d 1008; 31 A.F.T.R.2d (RIA) 1447; 1973 U.S. App. LEXIS 10983 (Federal Reporter, Second Series)

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.

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

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