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ESTATE OF BROCK v. C. I. R.

No. 79-2602.

630 F.2d 368 (1980)

ESTATE of Fred A. BROCK, Jr., Eleanor Brock Ilfrey, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit. Unit A

November 13, 1980.

Attorney(s) appearing for the Case

Leland B. Kee, Angleton, Tex., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, James A. Riedy, N. Jerold Cohen, Chief Counsel, Internal Revenue Service, Jonathan S. Cohen, Marilyn E. Brookens, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before COLEMAN, Chief Judge, and RUBIN and WILLIAMS, Circuit Judges.

PER CURIAM:

A taxpayer contends that the remainder interest in a salt royalty is an interest in a personal residence or farm. Finding that a salt royalty can be neither a residence nor a farm, even though the salt deposit may be beneath a farm or residence, we affirm the Tax Court's decision, 71 T.C. 901, denying a charitable deduction for this legacy of such an interest.

Fred A. Brock, prior to his death, owned a ranch in Brazoria...

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