1. Home
  2. Browse Decisions
  3. F.2d
  4. 420 F.2d
  5. 420 F.2d 1385 (1970)
 

ESTATE OF SMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 13742.

420 F.2d 1385 (1970)

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

United States Court of Appeals, Fourth Circuit.

Decided March 9, 1970.

Attorney(s) appearing for the Case

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

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases