Opinion · Court of Appeals for the Fifth Circuit

Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue

608 F.2d 240

Type
Opinion
Court
Court of Appeals for the Fifth Circuit
Jurisdiction
Federal
Date
1979-12-13
Topic
estate-planning

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.

Citator

UpLaw has not yet analyzed Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

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:

1

Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.

2

AFFIRMED.