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Estate of Smith v. Commissioner

420 F.2d 1385
CourtCourt of Appeals for the Fourth Circuit
DecidedMarch 9, 1970
DocketNo. 13742
StatusPublished
Cited by1 cases

This text of 420 F.2d 1385 (Estate of Smith v. Commissioner) 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 Smith v. Commissioner, 420 F.2d 1385 (4th Cir. 1970).

Opinion

PER CURIAM:

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

Affirmed.

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Related

Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue
420 F.2d 1385 (Fourth Circuit, 1970)

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Bluebook (online)
420 F.2d 1385, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-smith-v-commissioner-ca4-1970.