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ESTATE OF SHELTON v. C. I. R.

No. 77-1764.

612 F.2d 1276 (1980)

ESTATE of Jacqueline E. SHELTON, Deceased, Donald C. Little and Johnnie Mohon, Co-Executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided January 14, 1980.

Rehearing Denied February 25, 1980.

Attorney(s) appearing for the Case

Donald C. Little and Willard Mellott, Kansas City, Kan. (Arthur M. Mellott, Kansas City, Kan., on brief), for petitioners-appellants.

William S. Estabrook, III, Atty., Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, and Ann Belanger Durney, Attys., Tax Division, Dept. of Justice, Washington, D.C., with him on brief), for respondent-appellee.

Before DOYLE, McKAY and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

This is an appeal from a judgment of the United States Tax Court, upholding the Commissioner's determination of deficiencies in income taxes payable by the estate of Jacqueline Elkins Shelton, deceased, (taxpayer) for the years 1968, 1969 and 1970. Estate of Jacqueline E. Shelton, 68 T.C. 15 (1977).

The issues on appeal are whether the Tax Court erred (1) in concluding that taxpayer, the estate of...

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