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

Alexander v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided March 28, 1938 · Sibley

95 F.2d 624; 20 A.F.T.R. (P-H) 1151; 1938 U.S. App. LEXIS 4186 (Federal Reporter, Second Series)

Counsel

Robert Ash, of Washington, D. C., for petitioner., S. Dee Hanson, Sewall Key, and J. M. Jones, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Ralph E. Smith, Api. Atty., Bur. Int. Rev., of Washington, D. C., for respondent.

Opinion of the Court

SIBLEY, Circuit Judge.

This case was submitted under a stipulation that it should abide the decision in Alamo National Bank of San Antonio, Independent Executor of Lewis W. Alexander v. Commissioner of Internal Revenue, 5 Cir., 95 F.2d 622, which has this day been affirmed. It is thereupon ordered that the judgment of the Board of Tax Appeals in the present case be likewise affirmed.

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