ESTATE OF BURGESS v. C. I. R.

No. 79-1368.

622 F.2d 700 (1980)

ESTATE of Grafton G. BURGESS, Deceased, and Kenneth D. Thomas, Executor, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided May 14, 1980.


Attorney(s) appearing for the Case

Kenneth D. Thomas, Hickory, N. C., for appellants.

Anthony Ilardi, Jr., Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard W. Perkins, Tax Division, Dept. of Justice, Washington, D. C., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and RUSSELL and PHILLIPS, Circuit Judges.


ALBERT V. BRYAN, Senior Circuit Judge.

This is an appeal by Kenneth D. Thomas, executor of the estate of Grafton G. Burgess of North Carolina, from a decision of March 12, 1979, by the United States Tax Court, upholding a deficiency of $43,775.85 determined by the Commissioner of Internal Revenue in assessment of the Federal estate tax upon the Burgess estate. The determination was the result of the disallowance of a charitable deduction claimed by the executor under...

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