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

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

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

608 F.2d 240; 45 A.F.T.R.2d (RIA) 1716; 1979 U.S. App. LEXIS 9718 (Federal Reporter, Second Series)

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.

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