Estate of Mary Mason, Deceased, Herbert L. Harris,administrator, and Robert Mason, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee

United States Court of Appeals, Sixth Circuit. - 566 F.2d 2

Dec. 14, 1977

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Henry A. Bornstein, Bornstein & Wishnow, Southfield, Mich., for petitioners-appellants.

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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.

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ORDER

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

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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.

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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.