Est. of Ruth M. Smith, Roy R. Charles, Co-Ex'r v. Comm'r of Internal Revenue, 420 F.2d 1385 (4th Cir. 1970). · Go Syfert
Search
Est. of Ruth M. Smith, Roy R. Charles, Co-Ex'r v. Comm'r of Internal Revenue, 420 F.2d 1385 (4th Cir. 1970). Cases Citing This Book View Copy Cite
2 citation events across 2 distinct courts.
Retrieving the full opinion text from the archive…
Estate of Ruth M. Smith, Roy R. Charles, Co-Executor
v.
Commissioner of Internal Revenue
13742.
Court of Appeals for the Fourth Circuit.
Mar 9, 1970.
420 F.2d 1385
Published

420 F.2d 1385

70-1 USTC P 12,662

ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor,
Petitioner/Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee.

No. 13742.

United States Court of Appeals, Fourth Circuit.

Argued March 3, 1970.
Decided March 9, 1970.

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:

1

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

2

Affirmed.

1

T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; P69, 028 P-H Memo TC