Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue

Fourth Circuit

Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue

420 F.2d 1385, 25 A.F.T.R.2d (RIA) 1538, 1970 U.S. App. LEXIS 10387

CourtCourt of Appeals for the Fourth Circuit

DecidedMarch 9, 1970

Docket13742

StatusPublished

This text of 420 F.2d 1385 (Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue) 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 Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue, 420 F.2d 1385, 25 A.F.T.R.2d (RIA) 1538, 1970 U.S. App. LEXIS 10387 (4th Cir. 1970).

Pincite

Opinion

420 F.2d 1385

70-1 USTC P 12,662

ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor,
Petitioner/Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee.

No. 13742.

United States Court of Appeals, Fourth Circuit.

Argued March 3, 1970.
Decided March 9, 1970.

P. A. Agelasto, Jr., Norfolk, Va. (Alfred Bernard, III, Norfolk, Va., on the brief), for appellant.

Loring W. Post, Attorney, Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews and Gordon S. Gilman, Attys., Department of Justice, on the brief), for appellee.

Before BOREMAN, WINTER and BUTZNER, Circuit Judges.

PER CURIAM:

We affirm on the opinion of the Tax Court of the United States.1

Affirmed.

1

T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; P69, 028 P-H Memo TC

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