Tunnicliffe v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit March 9, 1937

Tunnicliffe v. Commissioner of Internal Revenue, 88 F.2d 873 (5th Cir. 1937)

19 A.F.T.R. (P-H) 205; 1937 U.S. App. LEXIS 3265

Opinion of the Court

SIBLEY, Circuit Judge.

This petition for review involves similar facts and the same questions dealt with in the opinion this day filed in John H. Therrell v. Commissioner of Internal Revenue (C.C.A.) 88 F.(2d) 869. For the reasons stated in that opinion the judgment is reversed, with direction to eliminate the contested tax.

Reversed. °

HUTCHESON, Circuit Judge, dissents.

Reference

Full Case Name: William H. TUNNICLIFFE v. COMMISSIONER OF INTERNAL REVENUE
Status: Published