Estate of Craft v. Commr. of Internal Revenue

Full title: ESTATE OF JAMES E. CRAFT, THOMAS J. CRAFT, EXECUTOR, PETITIONER-APPELLANT…

Court: United States Court of Appeals, Fifth Circuit

Date published: Dec 13, 1979

608 F.2d 240 (5th Cir. 1979)

Opinion

No. 77-3406.

December 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.

Appeal from the Decision of the United States Tax Court.

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.