Estate of Kenneth W. Davis, Deceased, Etc. v. Commissioner of Internal Revenue
469 F.2d 694
5th Cir.1972Check TreatmentThe judgment is affirmed on the basis of the opinion of the United States Tax Court, Estate of Davis v. Commissioner of Internal Revenue, T.C.Memo. 1971-318 (1971), insofar as that opinion disposes of the Commissioner’s contention that this transaction was part gift, part sale.
Affirmed.