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E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit
E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue, 219 F.2d 444 (5th Cir. 1955)
46 A.F.T.R. (P-H) 1723; 1955 U.S. App. LEXIS 5316
Hutcheson, Per Curiam, Rives, Tuttle

E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue

Opinion

*445 PER CURIAM.

The decision is affirmed on the opinion of the Tax Court, 22 T.C. 225, followed in Davis v. Dudley, D.C.W.D.Pa., 124 F.Supp. 426, 429, by District Judge Marsh, one of the judges who had joined in deciding United States v. Erie Forge Co., 3 Cir., 191 F.2d 627, thought by the petitioner to be in conflict with the decision of the Tax Court. 1

Affirmed.

1

. See also United States v. Koppers Co. (Premier Oil Refining Co. v. United States), 1955, 348 U.S. -, 75 S.Ct. 268; Stephan v. Commissioner, 5 Cir., 197 F.2d 712; Middleton v. Commissioner, 5 Cir., 200 F.2d 94; Maxwell v. Campbell, 5 Cir., 205 F.2d 461; Eck v. Commissioner, 16 T.C. 511, affirmed per curiam, 2 Cir., 202 F.2d 750; Bouche v. Commissioner, 18 T.C. 144, on appeal now to 2 Cir.; Smith v. Commissioner, 20 T.C. 663.

Reference

Full Case Name
E. C. NEWSOM and Beatrice D. Newsom, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By
7 cases
Status
Published
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