Opinion · Court of Appeals for the Fifth Circuit

Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue

Estate of Kenneth W. Davis, Deceased, Etc. v. Comm’r of Internal Revenue, 469 F.2d 694 (5th Cir. 1972)

Type: Opinion
Court: Court of Appeals for the Fifth Circuit
Jurisdiction: Federal
Date: 1972-12-15
Topic: general

PER CURIAM: The judgment is affirmed on the basis of the opinion of the United States Tax Court, Estate of Davis v. Commissioner of Internal Revenue, T.C.Memo. 1971-318 (1971), insofar as that opinion disposes of the Commissioner’s contention that this transaction was part gift, part sale. Affirmed.

Citator

UpLaw has not yet analyzed Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

Cited by: 4 opinions

DAVIS v. COMMISSIONER OF INTERNAL REVENUE,469 F.2d 694(5th Cir. 1972)

ESTATE OF KENNETH W. DAVIS, DECEASED, ET AL., ETC., PETITIONERS-APPELLEES,

v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT.

No. 72-1870.

United States Court of Appeals, Fifth Circuit.

December 15, 1972.

Scott P. Crampton, Bobby D. Burns, Asst. Attys. Gen., Meyer Rothwacks, Atty., Tax Div., Dept of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, Donald H. Olson, Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Whitfield J. Collins, Allan Howeth, Forth Worth, Tex., for petitioners-appellees.

Appeal from a Decision of the Tax Court of the United States (Texas Case).

Before JOHN R. BROWN, Chief Judge, and THORNBERRY and MORGAN, Circuit Judges.

PER CURIAM:

[1] The judgment is affirmed ion the basis of the opinion of the United States Tax Court, Estate of Davis v. Commissioner of Internal Revenue, T.C.Memo. 1971-318 (1971), insofar as that opinion disposes of the Commissioner's contention that the transaction was part gift, part sale.

[2] Affirmed.