Citation Codes Equivalent Citations citation codes Docket Number No. 77-3406. Attorney(S) Rogers Meisel, Robert O. Rogers, Davis S. Meisel, Palm Beach, Fla., for petitioner-appellant. M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Lester Stein, Acting Chief Counsel, Richard W. Perkins, Atty., Anthony Ilardi, Jr., Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee. Judges Robert Andrew Ainsworth Joe McDonald Ingraham Reynaldo Guerra Garza See more information ... Smart Summary Please sign up to generate summary. ESTATE OF JAMES E. CRAFT, THOMAS J. CRAFT, EXECUTOR, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. PER CURIAM: Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977. AFFIRMED.