Estate of Hundley v. Commissioner

Fourth Circuit

Estate of Hundley v. Commissioner

435 F.2d 1311

CourtCourt of Appeals for the Fourth Circuit

DecidedFebruary 8, 1971

DocketNos. 14698-14700

StatusPublished

This text of 435 F.2d 1311 (Estate of Hundley v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Estate of Hundley v. Commissioner, 435 F.2d 1311 (4th Cir. 1971).

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Opinion

PER CURIAM:

On consideration of the briefs, record and argument, we affirm on the opinion of the Tax Court, Estate of H. B. Hundley v. CIR, 52 T.C. 495 (1969). These cases are remanded to the Tax Court in accordance with the stipulation of the parties for purposes of deciding the taxpayers’ claims to additional deductions for (1) legal expenses and costs incurred and paid with respect to the appeal of the Tax Court’s decisions, and (2) for interest expense attributable to the liability for payment of the gift tax deficiency.

Affirmed and remanded for further proceedings.

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PER CURIAM:

On consideration of the briefs, record and argument, we affirm on the opinion of the Tax Court, Estate of H. B. Hundley v. CIR, 52 T.C. 495 (1969). These cases are remanded to the Tax Court in accordance with the stipulation of the parties for purposes of deciding the taxpayers’ claims to additional deductions for (1) legal expenses and costs incurred and paid with respect to the appeal of the Tax Court’s decisions, and (2) for interest expense attributable to the liability for payment of the gift tax deficiency.

Affirmed and remanded for further proceedings.

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Bluebook (online)

435 F.2d 1311, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-hundley-v-commissioner-ca4-1971.