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Estate of Effie Kells Jones v. Commissioner of Internal Revenue

January 29, 1973

ESTATE OF EFFIE KELLS JONES, DECEASED, CITIZENS FIRST NATIONAL BANK OF RIDGEWOOD, ADMINISTRATOR, C.T.A., APPELLANT
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.



Author: Seitz

Before SEITZ, Chief Judge, ALDISERT, Circuit Judge and LACEY, District Judge.

Judgment Order

SEITZ, Chief Judge: After review appellant's contentions, for the reasons set forth in the opinion of the Tax Court, 56 T. C. No. 4 (1971), it is

Ordered AND ADJUDGED that the decision of the Tax Court of the United States is affirmed.

Costs taxed against appellant.

19730129

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