UNITED STATES v. CLEMENT

UNITED STATES of America and David N. Fox, Estate Tax Attorney, Internal Revenue Service, Appellants, v. Duke Bowers CLEMENT, as Executor of the Estate of Jack W. Rich; The Estate of Jack W. Rich; Duke Bowers Clement, as president of Avondale Apartments, Inc.; Avondale Apartments, Inc.; Duke Bowers Clement, as Chairman of the Board of Guaranty Loan and Real Estate Company; Guaranty Loan and Real Estate Company; Duke Bowers Clement, as vice-president of Holiday Gardens, Inc.; Holiday Gardens, Inc.; Duke Bowers Clement, a partner in partnerships known as the Holtex Company, the Holpaso Company, the Holso Company, the Holtus Company; The Holtex Company; The Holpaso Company; The Holso Company; The Holtus Company; Duke Bowers Clement, as president of Imperial Homes, Inc.; Imperial Homes, Inc.; Duke Bowers Clement, as president of Mayfair Apartments, Inc.; Mayfair Apartments, Inc.; Duke Bowers Clement, a joint adventurer in a joint venture known as Mid-Continent Building; Mid-Continent Building; Duke Bowers Clement, a partner in partnerships known as Rich-Clement-Norfleet and Mayfair Two; Rich-Clement-Norfleet; and Mayfair Two, Appellees.