neutral
Cited (no substantive treatment)
0.9 score
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972
1999
2026
Retrieving the full opinion text from the archive…
ESTATE of Kenneth W. DAVIS, Deceased, Et Al., Etc., Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
72-1870.
Court of Appeals for the Fifth Circuit.
Dec 15, 1972.
Scott P. Crampton, Bobby D. Burns, Asst. Attys. Gen., Meyer Rothwaeks, Atty., Tax Div., Dept, of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, Donald H. Olson, Atty., Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellant., Whitfield J. Collins, Allan Howeth, Fort Worth, Tex., for petitioners-appel-lees.
Brown, Thornberry, Morgan.
Cited by 4 opinions | Published
PER CURIAM:
The judgment is affirmed on the basis of the opinion of the United States Tax Court, Estate of Davis v. Commissioner of Internal Revenue, T.C.Memo. 1971-318 (1971), insofar as that opinion disposes of the Commissioner’s contention that this transaction was part gift, part sale.
Affirmed.