Estate Mason v. Comm. of Internal Revenue

Full title: ESTATE OF MARY MASON, DECEASED, HERBERT L. HARRIS, ADMINISTRATOR, AND…

Court: United States Court of Appeals, Sixth Circuit

Date published: Dec 14, 1977

566 F.2d 2 (6th Cir. 1977)

Opinion

No. 76-1667.

December 14, 1977.

Henry A. Bornstein, Bornstein Wishnow, Southfield, Mich., for petitioners-appellants.

Scott P. Crampton, Gilbert Andrews, Asst. Attys. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent-appellee.

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

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

ORDER

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.