Case Name: 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
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-03-21
Citations: 474 F.2d 1008
Docket Number: No. 72-1999
Parties: 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.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 474
Pages: 1008–1008

Head Matter:
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.

Opinion:
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.