Estate of Mason v. Commissioner

6th Cir.

Court: United States Court of Appeals for the Sixth Circuit

Citations: 566 F.2d 2, 41 A.F.T.R.2d (RIA) 348, 1977 U.S. App. LEXIS 5636

Decision Date: 12/14/1977

Docket Number: No. 76-1667

Jurisdiction: U.S.

Bluebook Citation: Estate of Mason v. Commissioner, 566 F.2d 2, 41 A.F.T.R.2d (RIA) 348, 1977 U.S. App. LEXIS 5636 (6th Cir. 1977)

More Cases: 6th Cir. decisions from 1977

ESTATE of Mary MASON, Deceased, Herbert L. Harris, Administrator, and Robert Mason, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Attorneys

Henry A. Bornstein, Bornstein & Wish-now, Southfield, Mich., for petitioners-appellants.
Scott P. Crampton, Gilbert Andrews, Asst. Attys. Gen., Tax Div., U. S. Dept, of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

majority

ORDER

Before EDWARDS and ENGEL, Circuit Judges, and THORNTON, Senior District Judge.

On receipt and consideration of an appeal from a Tax Court decision determining an income tax deficiency for 1966 and 1967 totaling $51,616.65, plus a negligence penalty of $2,580.83.

The judgment of the Tax Court is affirmed for the reasons set forth in the opinion of the Tax Court reported at 64 T.C. 651.

Honorable Thomas P. Thornton, Senior United States District Judge for the Eastern District of Michigan, Southern Division, sitting by designation.

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