Case Name: ESTATE OF Margaret O. GILL, Deceased, Robin G. Stanford, Independent Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1983-08-05
Citations: 711 F.2d 54
Docket Number: No. 88-4081
Parties: ESTATE OF Margaret O. GILL, Deceased, Robin G. Stanford, Independent Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 711
Pages: 54–54

Head Matter:
ESTATE OF Margaret O. GILL, Deceased, Robin G. Stanford, Independent Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.
No. 88-4081
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Aug. 5, 1983.
Pope & Waits, Dougal C. Pope, Houston, Tex., for petitioner.
John H. Menzel, Director, Dan H. Lee, III, Jonathan S. Cohen, Douglas G. Coulter, Tax Lit. Div., I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Sec., U.S. Dept, of Justice, Washington, D.C., for respondent.
Before GEE, RANDALL and TATE, Circuit Judges.

Opinion:
PER CURIAM:
The judgment of the Tax Court is AFFIRMED on the basis of the Tax Court's opinion, Estate of Gill v. Commissioner, 79 T.C. 437 (1982).