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ESTATE OF STRANAHAN v. C.I.R.

No. 72-1333.

472 F.2d 867 (1973)

ESTATE of Frank D. STRANAHAN, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 2, 1973.

Attorney(s) appearing for the Case

James F. Kennedy, Jr., of Marshall, Melhorn, Bloch & Belt, Toledo, Ohio, for petitioners-appellants; Marshall, Melhorn, Bloch & Belt, Duane Stranahan, Jr., Gerald P. Moran, Toledo, Ohio, on brief.

Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before CELEBREZZE, PECK and KENT, Circuit Judges.

PECK, Circuit Judge.

This appeal comes from the United States Tax Court,1 which partially denied appellant estate's petition for a redetermination of a deficiency in the decedent's income tax for the taxable period January 1, 1965 through November 10, 1965, the date of decedent's death.

The facts before us are briefly recounted as follows: On March 11, 1964, the decedent, Frank D. Stranahan, entered into a closing agreement with...

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