Estate of Smith v. Commr. of Internal Revenue

Full title: ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor…

Court: United States Court of Appeals, Fourth Circuit

Date published: Mar 9, 1970

420 F.2d 1385 (4th Cir. 1970)

Opinion

No. 13742.

Argued March 3, 1970.

Decided March 9, 1970.

On Petition for Review of a Decision of the Tax Court of the United States.

P.A. Agelasto, Jr., Norfolk, Va. (Alfred Bernard, III, Norfolk, Va., on the brief), for appellant.

Loring W. Post, Attorney, Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews and Gordon S. Gilman, Attys., Department of Justice, on the brief), for appellee.

Before BOREMAN, WINTER and BUTZNER, Circuit Judges.

PER CURIAM:

We affirm on the opinion of the Tax Court of the United States.¹

1 T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; ¶ 69,028 P-H Memo TC.

Affirmed.