Case Name: ESTATE of Newton B. T. RONEY, Deceased, Gertrude C. Roney, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1961-10-13
Citations: 294 F.2d 774
Docket Number: No. 18782
Parties: ESTATE of Newton B. T. RONEY, Deceased, Gertrude C. Roney, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before TUTTLE, Chief Judge, and JONES and WISDOM, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 294
Pages: 774–774

Head Matter:
ESTATE of Newton B. T. RONEY, Deceased, Gertrude C. Roney, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 18782.
United States Court of Appeals Fifth Circuit.
Oct. 13, 1961.
W. G. Ward and Ward & Ward, Miami, Fla., for petitioner.
Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson and Lloyd J. Keno, Attys., Dept, of Justice, Washington, D. C., R. P. Hertzog, Acting Chief Counsel, and Charles Owen Johnson, Sp. Atty., I. R. S., Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Loring W. Post and Michael Smith, Attys., Dept, of Justice, Washington, D. C., for respondent.
Before TUTTLE, Chief Judge, and JONES and WISDOM, Circuit Judges.

Opinion:
PER CURIAM.
The facts here presented and the question here raised are the same as were before us in the case of Ballantine v. Tomlinson, 5 Cir., 293 F.2d 311. The conclusions there reached are here followed and the judgment of the Tax Court, 33 T.C. 801, is
Affirmed.