Case Name: ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor, Petitioner/Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1970-03-09
Citations: 420 F.2d 1385
Docket Number: No. 13742
Parties: ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor, Petitioner/Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 420
Pages: 1385–1385

Head Matter:
ESTATE of Ruth M. SMITH, Roy R. Charles, Co-Executor, Petitioner/Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee.
No. 13742.
United States Court of Appeals, Fourth Circuit.
Argued March 3, 1970.
Decided March 9, 1970.
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.

Opinion:
PER CURIAM:
We affirm on the opinion of the Tax Court of the United States.
Affirmed.
. T.C.Memo. 1969-28, Docket No. 2156-67 filed February 12, 1969; H 69,028 P-H Memo TO.