Estate of Smith v. Commissioner

420 F.2d 1385
Court of Appeals for the Fourth Circuit·Decided March 9, 1970·No. No. 13742·Published·Cited by 1 cases

Opinion

PER CURIAM:

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

Affirmed.

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

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