Estate of Roney v. Commissioner
294 F.2d 774
This text of 294 F.2d 774 (Estate of Roney v. Commissioner) 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 Roney v. Commissioner, 294 F.2d 774 (5th Cir. 1961).
Opinion
The facts here presented and the question here raised are the same as were before us in the case of Ballantine v. Tomlinson, 5 Cir., 293 F.2d 311. The conclusions there reached are here followed and the judgment of the Tax Court, 33 T.C. 801, is
Affirmed.
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Related
Elizabeth P. Ballantine, as Executors of the Estate of Percy Ballantine, Deceased v. Laurie W. Tomlinson, as District Director of Internal Revenue
293 F.2d 311 (Fifth Circuit, 1961)
Roney v. Commissioner
33 T.C. 801 (U.S. Tax Court, 1960)
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Bluebook (online)
294 F.2d 774, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-roney-v-commissioner-ca5-1961.