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 983; 1939 U.S. App. LEXIS 3985; 22 A.F.T.R. (RIA) 987 (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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