Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue

469 F.2d 694, 31 A.F.T.R.2d (RIA) 460, 1972 U.S. App. LEXIS 6268
CourtCourt of Appeals for the Fifth Circuit
DecidedDecember 15, 1972
Docket72-1870
StatusPublished
Cited by4 cases

This text of 469 F.2d 694 (Estate of Kenneth W. Davis, Deceased, Etc. 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 Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue, 469 F.2d 694, 31 A.F.T.R.2d (RIA) 460, 1972 U.S. App. LEXIS 6268 (5th Cir. 1972).

Opinion

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.

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Related

Cleaver v. Wisconsin Department of Revenue
463 N.W.2d 349 (Wisconsin Supreme Court, 1990)
Diedrich v. Commissioner
643 F.2d 499 (Eighth Circuit, 1981)

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Bluebook (online)
469 F.2d 694, 31 A.F.T.R.2d (RIA) 460, 1972 U.S. App. LEXIS 6268, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-kenneth-w-davis-deceased-etc-v-commissioner-of-internal-ca5-1972.