Est. of James E. Craft, Thomas J. Craft v. Comm'r of Internal Revenue, 608 F.2d 240 (5th Cir. 1979). · Go Syfert
Est. of James E. Craft, Thomas J. Craft v. Comm'r of Internal Revenue, 608 F.2d 240 (5th Cir. 1979). Cases Citing This Book View Copy Cite
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Estate of James E. Craft, Thomas J. Craft
v.
Commissioner of Internal Revenue
77-3406.
Court of Appeals for the Fifth Circuit.
Dec 13, 1979.
Published opinion
608 F.2d 240
1979 U.S. App. LEXIS 9718
Published

608 F.2d 240

80-1 USTC P 13,327

ESTATE OF James E. CRAFT, Thomas J. Craft, Executor,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 77-3406.

United States Court of Appeals,
Fifth Circuit.

Dec. 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.

Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.

PER CURIAM:

[*~240–241]1

Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.

2

AFFIRMED.