U.S. Court of Appeals for the Sixth Circuit, 1977

Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue

Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Sixth Circuit · Decided December 14, 1977
566 F.2d 2; 41 A.F.T.R.2d (RIA) 348; 1977 U.S. App. LEXIS 5636 (Federal Reporter, Second Series)

Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue

Opinion

ORDER

Before EDWARDS and ENGEL, Circuit Judges, and THORNTON, * Senior District Judge.

On receipt and consideration of an appeal from a Tax Court decision determining an income tax deficiency for 1966 and 1967 totaling $51,616.65, plus a negligence penalty of $2,580.83.

The judgment of the Tax Court is affirmed for the reasons set forth in the opinion of the Tax Court reported at 64 T.C. 651.

*

Honorable Thomas P. Thornton, Senior United States District Judge for the Eastern District of Michigan, Southern Division, sitting by designation.

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