Full text
ESTATE of Saul KRAMPF, Deceased, Ida Krampf, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
OPINION OF THE COURT
PER CURIAM:
A careful examination of the briefs and the record and consideration of the oral arguments convinces us that there is no error in the decision of the Tax Court. The decision of the Tax Court will be affirmed on the careful opinion of Judge William H. Quealy, 56 T.C. 293. Cf. Opal v. Commissioner of Internal Revenue, 450 F.2d 1085 (2 Cir. 1971).