U.S. Court of Appeals for the Fifth Circuit, 1938

Commissioner of Internal Revenue v. N. B. Whitcomb Money Syndicate

U.S. Court of Appeals for the Fifth Circuit · Decided March 29, 1938 · Foster

95 F.2d 598; 20 A.F.T.R. (P-H) 1142; 1938 U.S. App. LEXIS 4177 (Federal Reporter, Second Series)

Counsel

Lucius A. Buck, Sewall Key, J. Louis Monarch, and Lee A. Jackson, Sp”. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner., John E. McClure, of Washington, D. C., and Pope F. Brock, of Atlanta, Ga., for respondent.

Opinion of the Court

FOSTER, Circuit Judge.

These two cases involve substantially similar facts and present the same issues-as were considered in the case of Commis*599sioner of Internal Revenue v. N. B. Whit-comb Coca-Cola Syndicate, etc., 5 Cir., 95 E.2d 596, decided this day. On the authority of that case the judgments are affirmed.

Affirmed.

SIBLEY, Circuit Judge, took no part in the disposition of these cases.

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