U.S. Court of Appeals for the Fifth Circuit, 1939

Dearing v. Commissioner

Dearing v. Commissioner
U.S. Court of Appeals for the Fifth Circuit · Decided March 3, 1939 · Sibley
102 F.2d 982; 22 A.F.T.R. (P-H) 986; 1939 U.S. App. LEXIS 3982 (Federal Reporter, Second Series)

Dearing v. Commissioner

Opinion of the Court

SIBLEY, Circuit Judge.

On the authority of the decision in Willis R. Dearing v. Commissioner of Internal Revenue, 5 Cir., 102 F.2d 91, this day decided, the judgment of the Board of Tax Appeals in this case is affirmed.

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