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Gawler v. Commissioner

U.S. Court of Appeals for the Fourth Circuit
Gawler v. Commissioner, 504 F.2d 425 (4th Cir. 1974)

Gawler v. Commissioner

Opinion of the Court

PER CURIAM:

Judge Winter and Judge Craven agree that the judgment of the tax court should be affirmed for the reasons set forth in the opinion of Judge Tannen-wald, writing for the majority in Gawler v. Commissioner, 60 T.C. 647 (1973); while Judge Boreman would reverse for the reasons set forth by Judge Drennen, dissenting in that case.

Affirmed.

Reference

Full Case Name
John P. GAWLER and Annabel C. Gawler v. COMMISSIONER OF INTERNAL REVENUE, Appellee Robert H. MYERS and Antoinette H. Myers v. COMMISSIONER OF INTERNAL REVENUE, Appellee Katherine L. SIMMONS v. COMMISSIONER OF INTERNAL REVENUE, Appellee John H. MYERS and Eleanor B. Myers v. COMMISSIONER OF INTERNAL REVENUE, Appellee Berkeley L. SIMMONS, Jr., and Virginia T. Simmons v. COMMISSIONER OF INTERNAL REVENUE, Appellee Robert L. SIMMONS v. COMMISSIONER OF INTERNAL REVENUE
Status
Published
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