John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue
John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue
181 F.2d 94; 39 A.F.T.R. (P-H) 204; 1950 U.S. App. LEXIS 4116
(Federal Reporter, Second Series)
John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue
Opinion
Examination of the briefs and of the record and consideration of the oral arguments convince us that the Tax Court of the United States committed no error in the instant case.
As was pointed out by Judge Opper in his decision, not reported for publication, the question presented is that which was before the Tax Court in Morrison v. Com’r, 12 T.C. 709. We are in accord with the reasoning expressed in that opinion.
Accordingly the decision of the Tax Court will be affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.