Estate of Newton B. T. Roney, Deceased, Gertrude C. Roney, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent, 294 F.2d 774 (5th Cir. 1961)
Annotate this CasePetition for Review of Decision of the Tax Court of the United States (District of Florida).
W. G. Ward and Ward & Ward, Miami, Fla., for petitioner.
Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson and Lloyd J. Keno, Attys., Dept. of Justice, Washington, D. C., R. P. Hertzog, Acting Chief Counsel, and Charles Owen Johnson, Sp. Atty., I. R. S., Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Loring W. Post and Michael Smith, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before TUTTLE, Chief Judge, and JONES and WISDOM, Circuit Judges.
PER CURIAM.
The facts here presented and the question here raised are the same as were before us in the case of Ballantine v. Tomlinson, 5 Cir., 293 F.2d 311. The conclusions there reached are here followed and the judgment of the Tax Court, 33 T.C. 801, is
Affirmed.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
