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U.S. Court of Appeals for the Fifth Circuit, 1940

Richards v. Commissioner of Internal Revenue

Richards v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided April 9, 1940 · Holmes
111 F.2d 378; 24 A.F.T.R. (P-H) 933; 1940 U.S. App. LEXIS 3648 (Federal Reporter, Second Series)

Richards v. Commissioner of Internal Revenue

Opinion of the Court

HOLMES, Circuit Judge.

This case is controlled by our opinion in the case of E. V. Richards, Jr., v. Commissioner of Internal Revenue, 5 Cir., 111 F.2d 376, filed this day. Therefore, .the order of the Board of Tax Appeals is reversed, and the cause remanded for further proceedings not inconsistent with said opinion.

SIBLEY, Circuit Judge, dissents.

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

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