Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue

Fifth Circuit

Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue

608 F.2d 240, 45 A.F.T.R.2d (RIA) 1716, 1979 U.S. App. LEXIS 9718

CourtCourt of Appeals for the Fifth Circuit

DecidedDecember 13, 1979

Docket77-3406

StatusPublished

This text of 608 F.2d 240 (Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue, 608 F.2d 240, 45 A.F.T.R.2d (RIA) 1716, 1979 U.S. App. LEXIS 9718 (5th Cir. 1979).

Pincite

Opinion

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:

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

AFFIRMED.

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