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U.S. Court of Appeals for the Fifth Circuit, 1955

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

E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided February 24, 1955 · Hutcheson, Per Curiam, Rives, Tuttle
219 F.2d 444; 46 A.F.T.R. (P-H) 1723; 1955 U.S. App. LEXIS 5316 (Federal Reporter, Second Series)

Counsel

William R. Frazier, James P. Hill, Jacksonville, Fla., Hill & Frazier, Jacksonville, Fla., for petitioners., Robert B. Ross, Ellis N. Slack, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Ch. Counsel, Rollin H. Transue, Sp. Atty., Washington, D. C., Int. Rev. Serv., for respondent.

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

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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.

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