Case Name: ESTATE of Saul KRAMPF, Deceased, Ida Krampf, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1972-09-27
Citations: 464 F.2d 1398
Docket Number: No. 71-1792
Parties: ESTATE of Saul KRAMPF, Deceased, Ida Krampf, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 464
Pages: 1398–1398

Head Matter:
ESTATE of Saul KRAMPF, Deceased, Ida Krampf, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 71-1792.
United States Court of Appeals, Third Circuit.
Argued Sept. 11, 1972.
Decided Sept. 27, 1972.
Stanley Zueker, Kane & Zucker, New York City, for appellant.
William M. Brown, Jr., Dept, of Justice, Tax Div., Washington, D. C. (Meyer Rothwaeks, Elmer J. Kelsey, Attys., Tax Div. Dept, of Justice, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., on the brief), for appellee.
Before BIGGS, JAMES ROSEN and HUNTER, Circuit Judges.

Opinion:
OPINION OF THE COURT
PER CURIAM:
A careful examination of the briefs and the record and consideration of the oral arguments convinces us that there is no error in the decision of the Tax Court. The decision of the Tax Court will be affirmed on the careful opinion of Judge William H. Quealy, 56 T.C. 293. Cf. Opal v. Commissioner of Internal Revenue, 450 F.2d 1085 (2 Cir. 1971).