Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit December 13, 1979

Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue, 608 F.2d 240 (5th Cir. 1979)

45 A.F.T.R.2d (RIA) 1716; 1979 U.S. App. LEXIS 9718

Opinion

80-1 USTC P 13,327

ESTATE OF James E. CRAFT, Thomas J. Craft, Executor,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 77-3406.

United States Court of Appeals,
Fifth Circuit.

Dec. 13, 1979.

Rogers & Meisel, Robert O. Rogers, Davis S. Meisel, Palm Beach, Fla., for petitioner-appellant.

M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Lester Stein, Acting Chief Counsel, Richard W. Perkins, Atty., Anthony Ilardi, Jr., Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee.

Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.

PER CURIAM:

Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.

AFFIRMED.

Reference

Status: Published