Unpublished Dispositionp. Keith Nally, Executor for the Estate of Leslie Combs, Ii,petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 907 F.2d 151 (6th Cir. 1990)

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U.S. Court of Appeals for the Sixth Circuit - 907 F.2d 151 (6th Cir. 1990) June 27, 1990

Before KEITH and ALAN E. NORRIS, Circuit Judges, and PATRICK J. DUGGAN, District Judge.* 

KEITH, Circuit Judge.

P. Keith Nally, Executor for the estate of Leslie Combs, II ("Combs") appeals from the June 28, 1989 order of the United States Tax Court sustaining the Commissioner's determination of a $406,923.36 deficiency in income tax due from Combs for the 1977 taxable year.

Having carefully considered the record and the arguments presented in the briefs and orally, we find no error warranting reversal. Therefore, we AFFIRM the order of the Honorable Lawrence A. Wright, United States Tax Judge, for the reasons set forth in his Memorandum Findings of Fact and Opinion, Combs v. Commissioner, 57 T.C.M. (CCH) 288 (1989).


The Honorable Patrick J. Duggan, United States District Judge for the Eastern District of Michigan, sitting by designation