Estate of Mae Elliott, Mrs. J. E. Crabtree, A/K/A Mary Kathryn Crabtree v. Commissioner of Internal Revenue

This is an appeal by the taxpayer from a decision of the Tax Court. Estate of Mae Elliott, et al. v. Commissioner of Internal Revenue, 1971, 57 T.C. 152. Any doubt concerning the question presented was resolved adversely to appellants by the supervening Supreme Court decision in United States v. Chandler, 410 U.S. 257, 93 S.Ct. 880, 35 L.Ed.2d 247.

Affirmed.