Edna Bennett Hirst v. Commissioner of Internal Revenue

572 F.2d 427

78-1 USTC P 9166

Edna Bennett HIRST, Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

No. 75-1543.

United States Court of Appeals,

Fourth Circuit.

Argued Nov. 9, 1976.

Decided Jan. 4, 1978.

Jonathan S. Cohen, Atty., Tax Division, Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Louis A. Bradbury, Attys., Tax Division, Dept. of Justice, Washington, D.C., on brief), for appellant.

Michael Mulroney, Washington, D.C. (John P. Lipscomb, Lee, Toomey & Kent, Washington, D.C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BRYAN, Senior…