76-1667 | 6th Cir. | Dec 14, 1977
566 F.2d 2" court="6th Cir." date_filed="1977-12-14" href="https://app.midpage.ai/document/estate-of-mary-mason-deceased-herbert-l-harris-administrator-and-robert-mason-v-commissioner-of-internal-revenue-350816?utm_source=webapp" opinion_id="350816">566 F.2d 2
78-1 USTC P 9162
ESTATE of Mary MASON, Deceased, Herbert L. Harris,
Administrator, and Robert Mason, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 76-1667.
United States Court of Appeals,
Sixth Circuit.
Dec. 14, 1977.
Henry A. Bornstein, Bornstein & Wishnow, 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.
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" court="Tax Ct." date_filed="1975-07-28" href="https://app.midpage.ai/document/estate-of-mason-v-commissioner-4482913?utm_source=webapp" opinion_id="4482913">64 T.C. 651.
Honorable Thomas P. Thornton, Senior United States District Judge for the Eastern District of Michigan, Southern Division, sitting by designation