198 F.3d 515 (5th Cir. 1999), 98-60241, Comm'r of Internal Revenue v Smith

Citation: 198 F.3d 515

Party Name: ALGERINE ALLEN SMITH, Estate of Deceased; JAMES ALLEN SMITH, EXECUTOR, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.  Page 516 COMMISSIONER OF INTERNAL REVENUE, Petitioner-Appellant, v. ALGERINE ALLEN SMITH, Estate of Deceased; JAMES ALLEN SMITH, EXECUTOR, Respondent-Appellee. No. 98-60313

Case Date: December 15, 1999

Court: U.S. Court of Appeals — Fifth Circuit