| SooperKanoon Citation | sooperkanoon.com/106055 | 
| Court | US Supreme Court | 
| Decided On | 1985 | 
| Case Number | 471 U.S. 1143 | 
| Appellant | ODEND'HAL | 
| Respondent | COMMiSSiONER OF INTERNAL REVENUE | 
471 U.S. 1143
 Fortune ODEND'HAL, Jr., et al., petitioners,
 
 v.
 
 COMMISSIONER OF INTERNAL REVENUE.
 
 No.84-1307.
 
Supreme Court of the United States
June 3, 1985
The motion to substitute Harry R. Smith, Jr., as Personal Representative of Estate of Ivan V. Magal, deceased, as a party petitioner is granted. The petition for a writ of certiorari to the United States Court of Appeals for the Fourth Circuit denied. Footnotes