Court of Appeals for the Fifth Circuit January 3, 1978, 77-2163 (Herbert H. Land, Jr., and John Edgar Land v. United States)

PER CURIAM:

In this federal estate tax dispute, the Government valued property in a Louisiana estate at the time the taxpayers received a judgment of possession, asserting that judgment represented a “distribution” within the meaning of 26 U.S.C.A. § 2032(a)(1) (1967) (amended 1970, 1976).

See Stoutz v. United States,

324 F.Supp. 197, 200-203 (E.D.La.1970),

aff’d,

439 F.2d 1197 (5th Cir. 1971).