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

Farish v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided April 26, 1939 · Foster, McCord, Sibley

103 F.2d 1011; 22 A.F.T.R. (P-H) 1171; 1939 U.S. App. LEXIS 3732 (Federal Reporter, Second Series)

Counsel

Walter E. Barton, of Washington, D. C., for petitioner., Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Cases that cite this one

1 later published case cites this decision.

Helvering v. Bryan (4th Cir. 1940)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

McCORD, Circuit Judge.

The above entitled case was by stipulation to be disposed of by the decision in the case of R. L. Blaffer, Petitioner v. Commissioner of Internal Revenue, 5 Cir., 103 F.2d 489, this day decided.

The petition for review is, therefore, denied and the judgment of the Board is affirmed.

SIBLEY, Circuit Judge, dissents.

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