Estate of E. Brooks Glass, Jr., Deceased, et al.,petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 453 F.2d 1375 (5th Cir. 1972)

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U.S. Court of Appeals for the Fifth Circuit - 453 F.2d 1375 (5th Cir. 1972) Feb. 11, 1972

Paul Johnston, Birmingham, Ala., for petitioners-appellants.

K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Fred B. Ugast, Acting Asst. Atty. Gen., Harry Baum, Thomas Stapleton, David E. Carmack, Attys., Tax Division, United States Department of Justice, Washington, D. C., for respondent-appellee.

Before THORNBERRY, MORGAN and CLARK, Circuit Judges.

PER CURIAM:


Affirmed for the reasons set forth in the published opinion of the Tax Court. Estate of Glass v. Commissioner of Internal Revenue, 55 T.C. 543 (1970).

Affirmed.

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