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

Tunnicliffe v. Commissioner of Internal Revenue

Tunnicliffe v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided March 9, 1937 · Sibley
88 F.2d 873; 19 A.F.T.R. (P-H) 205; 1937 U.S. App. LEXIS 3265 (Federal Reporter, Second Series)

Tunnicliffe v. Commissioner of Internal Revenue

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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