Smith v. CIR

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _______________________________________ No. 98-60241 _______________________________________ ALGERINE ALLEN SMITH, Estate of Deceased; JAMES ALLEN SMITH, EXECUTOR, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. _______________________________________ No. 98-60313 _______________________________________ COMMISSIONER OF INTERNAL REVENUE, Petitioner-Appellant, versus ALGERINE ALLEN SMITH, Estate of Deceased; JAMES ALLEN SMITH, EXECUTOR, Respondent-Appellee.…