Estate of Ruth M. Smith, Roy R. Charles, Co-Executor v. Commissioner of Internal Revenue

Fourth Circuit Court of Appeals

Argued March 3, 1970.

Decided March 9, 1970.

Fourth Circuit Court of Appeals

Cited by 2 later decisions — most recently August 2002

1 federal appellate ·

2 counsel of record

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam ·

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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.

PER CURIAM:

¶1

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

¶2

Affirmed.

Notes:

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

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Court

Fourth Circuit Court of Appeals

Panel

Parties

appellant:ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor, Petitioner/
appellee:COMMISSIONER OF INTERNAL REVENUE, Respondent/

Counsel

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.