Court of Appeals for the Fifth Circuit
Filed: Oct. 08, 1974
Citations: 498 F.2d 88
498 F.2d 88 74-2 USTC P 13,017 William J. RUSHTON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Elizabeth P. RUSHTON, Deceased, William J. Rushton, III, and James Rushton, executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 73-3438. United States Court of Appeals, Fifth Circuit. July 26, 1974. Rehearing and Rehearing En Banc Denied Oct. 8, 1974. Lee C. Bradley, Jr., Charlott L. Railey, Birmingham, Ala., for ..