Estate of Roney v. Commissioner
294 F.2d 774
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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Estate of Roney v. Commissioner, 294 F.2d 774 (5th Cir. 1961).
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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)