Estate of Ruth M. Smith, Roy R. Charles, Co-executor, Petitioner/appellant, v. Commissioner of Internal Revenue, Respondent/appellee, 420 F.2d 1385 (4th Cir. 1970)

Annotate this Case
US Court of Appeals for the Fourth Circuit - 420 F.2d 1385 (4th Cir. 1970)

Argued March 3, 1970
Decided March 9, 1970

On Petition for Review of a Decision of the Tax Court of the United States.

P. A. Agelasto, Jr., Norfolk, Va. (Alfred Bernard, III, Norfolk, Va., on the brief), for appellant.

Loring W. Post, Attorney, Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews and Gordon S. Gilman, Attys., Department of Justice, on the brief), for appellee.

Before BOREMAN, WINTER and BUTZNER, Circuit Judges.


We affirm on the opinion of the Tax Court of the United States.1 



T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; ¶ 69,028 P-H Memo TC