Case Name: ESTATE of Norma S. BRADLEY, Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1975-03-12
Citations: 511 F.2d 527
Docket Number: No. 74-2135
Parties: ESTATE of Norma S. BRADLEY, Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before McCREE and LIVELY, Circuit Judges, and HERMANSDORFER, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 511
Pages: 527–528

Head Matter:
ESTATE of Norma S. BRADLEY, Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 74-2135.
United States Court of Appeals, Sixth Circuit.
March 12, 1975.
Joseph L. Arnold, Lexington, Ky., for appellant.
Scott P. Crampton, Gilbert E. Andrews, Asst. Attys. Gen., Loring W. Post, Michael J. Roach, Louis A. Bradbury, Tax Div., Dept, of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.
Before McCREE and LIVELY, Circuit Judges, and HERMANSDORFER, District Judge.
The Honorable H. David Hermansdorfer, United States District Judge for the Eastern District of Kentucky, sitting by designation.

Opinion:
ORDER
The appeal from the decision of the United States Tax Court entered March 21, 1974 having come on to be heard upon the briefs and record on appeal, and upon oral argument, upon consideration, it is ORDERED that the decision be, and it hereby is, AFFIRMED for the reasons set forth in the Memorandum Findings of Fact and Opinion of the United States Tax Court reported at 33 T.C.M. 70 (1974).