Case Name: ESTATE OF James E. CRAFT, Thomas J. Craft, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1979-12-13
Citations: 608 F.2d 240
Docket Number: No. 77-3406
Parties: ESTATE OF James E. CRAFT, Thomas J. Craft, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 608
Pages: 240–240

Head Matter:
ESTATE OF James E. CRAFT, Thomas J. Craft, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 77-3406.
United States Court of Appeals, Fifth Circuit.
Dec. 13, 1979.
Rogers & Meisel, Robert O. Rogers, Davis S. Meisel, Palm Beach, Fla., for petitioner-appellant.
M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Lester Stein, Acting Chief Counsel, Richard W. Perkins, Atty., Anthony Ilardi, Jr., Dept, of Justice, Tax Div., Washington, D. C., for respondent-appellee.
Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.

Opinion:
PER CURIAM:
Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.
AFFIRMED.