DocketNumber： 77-3406
Citation Numbers： 608 F.2d 240, 45 A.F.T.R.2d (RIA) 1716, 1979 U.S. App. LEXIS 9718
Filed Date： 12/13/1979
Status： Precedential
Modified Date： 11/14/2018
608 F.2d 240
80-1 USTC P 13,327
ESTATE OF James E. CRAFT, Thomas J. Craft, Executor,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 77-3406.
United States Court of Appeals,
Fifth Circuit.
Dec. 13, 1979.
Rogers & Meisel, Robert O. Rogers, Davis S. Meisel, Palm Beach, Fla., for petitioner-appellant.
M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Lester Stein, Acting Chief Counsel, Richard W. Perkins, Atty., Anthony Ilardi, Jr., Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee.
Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.
PER CURIAM:
Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.
AFFIRMED.
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