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HARRIS v. C. I. R.

No. 72-1343.

477 F.2d 812 (1973)

Nannie Carr HARRIS, Incompetent, and Robert A. Eubanks, Guardian, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided May 4, 1973.

Attorney(s) appearing for the Case

William L. Goldman, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Mayer Rothwacks and William A. Friedlander, Attys., Tax Div., Dept. of Justice, on brief), for appellant.

James H. Johnson, III, Chapel Hill, N.C. (Haywood, Denny & Miller, Chapel Hill, N.C., on brief), for appellee.

Before BOREMAN, Senior Circuit Judge, and WINTER and RUSSELL, Circuit Judges.

BOREMAN, Senior Circuit Judge:

This is an appeal by the Commissioner of Internal Revenue from a decision of the United States Tax Court, 56 T.C. 1165.

In the spring of 1962, Robert A. Eubanks, the duly qualified guardian of taxpayer, Nannie Carr Harris, an incompetent, negotiated with one Robert I. Lipton for the sale of certain improved real estate owned by taxpayer in Chapel Hill, North Carolina. On May 18, 1962, Eubanks,...

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