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ESTATE OF ALDRICH v. C. I. R.

No. 28645 Summary Calendar.

425 F.2d 1395 (1970)

ESTATE of Para Pierce ALDRICH, Deceased, City National Bank of Baton Rouge, Louisiana, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied July 21, 1970.

Attorney(s) appearing for the Case

Victor A. Sachse, Robert L. Roland, Baton Rouge, La., for petitioner-appellant.

Bruce A. McArdle, New Orleans, La., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Tax Division, K. Martin Worthy, Chief Counsel, Christopher J. Ray, Atty., I. R. S., Meyer Rothwacks, John S. Stephan, Attys., U. S. Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee.

Before JOHN R. BROWN, Chief Judge, and MORGAN and INGRAHAM, Circuit Judges.

INGRAHAM, Circuit Judge:

The executor of the estate of Para Pierce Aldrich appeals the decision of the Tax Court that the Commissioner correctly determined a deficiency in the decedent's estate tax in the amount of $227,231.69. The case was submitted to the Tax Court on stipulations and briefs at the request of the parties. In view of the fact that counsel did not wish to orally argue the case in that court, we carefully examined the record and briefs to determine...

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