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U.S. Court of Appeals for the Fifth Circuit, 1952

Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig

Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig
U.S. Court of Appeals for the Fifth Circuit · Decided July 24, 1952 · Hutcheson, Russell, Strum
198 F.2d 267 (Federal Reporter, Second Series)

Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig

Opinion

RUSSELL, Circuit Judge.

These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265.

The decision of the Tax Court is

Affirmed.

STRUM, Circuit Judge, dissents.

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

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