Case ID: f2d_474/html/1008-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

ESTATE of Mae ELLIOTT, Mrs. J. E. Crabtree, a/k/a Mary Kathryn Crabtree, Executrix, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 72-1999.
    United States Court of Appeals, Fifth Circuit.
    March 21, 1973.
    Joseph H. Staley, Jr., Peter A. Franklin, III, Dallas, Tex., for petitioners-appellants.
    Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, Attys., Tax Div., Dept, of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, William D. Brackett, Daniel B. Rosenbaum, Attys., I. R. S., Washington, D. C., for respondent-appellee.
    Before WISDOM, BELL and COLEMAN, Circuit Judges.
   PER CURIAM:

This is an appeal by the taxpayer from a decision of the Tax Court. Estate of Mae Elliott, et al. v. Commissioner of Internal Revenue, 1971, 57 T.C. 152. Any doubt concerning the question presented was resolved adversely to appellants by the supervening Supreme Court decision in United States v. Chandler, 410 U.S. 257, 93 S.Ct. 880, 35 L.Ed.2d 247.

Affirmed.