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Estelle MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee v. COMMISSIONER OF INTERNAL REVENUE, (two cases) B. R. MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee v. COMMISSIONER OF INTERNAL REVENUE, (two cases)
Opinions in this case
- Majority — Per curiam
- Dissent — Byrne
PER CURIAM:
We adopt the views of the majority of the Tax Court and for the reasons stated in that opinion we affirm the judgments from which these consolidated appeals are taken. The opinion of the Tax Court is reported at 51 T.C. No. 20.
The decisions of the Tax Court are affirmed.