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U.S. Court of Appeals for the Fifth Circuit, 1983

Estate of Margaret O. Gill, Deceased, Robin G. Stanford, Independent v. Commissioner of Internal Revenue Service

Estate of Margaret O. Gill, Deceased, Robin G. Stanford, Independent v. Commissioner of Internal Revenue Service
U.S. Court of Appeals for the Fifth Circuit · Decided August 5, 1983
711 F.2d 54; 52 A.F.T.R.2d (RIA) 6439; 1983 U.S. App. LEXIS 25151 (Federal Reporter, Second Series)

Estate of Margaret O. Gill, Deceased, Robin G. Stanford, Independent v. Commissioner of Internal Revenue Service

Opinion

711 F.2d 54

83-2 USTC P 13,535

ESTATE OF Margaret O. GILL, Deceased, Robin G. Stanford,
Independent Executrix, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.

No. 83-4081

Summary Calendar.

United States Court of Appeals,
Fifth Circuit.

Aug. 5, 1983.

Pope & Waits, Dougal C. Pope, Houston, Tex., for petitioner.

John H. Menzel, Director, Dan H. Lee, III, Jonathan S. Cohen, Douglas G. Coulter, Tax Lit. Div., I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Sec., U.S. Dept. of Justice, Washington, D.C., for respondent.

Appeal from the decision of the United States Tax Court.

Before GEE, RANDALL and TATE, Circuit Judges.

PER CURIAM:

1

The judgment of the Tax Court is AFFIRMED on the basis of the Tax Court's opinion, Estate of Gill v. Commissioner, 79 T.C. 437 (1982).

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

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