U.S. Court of Appeals for the Fifth Circuit, 1960

Jay Creswell and Alice D. Creswell (Husband and Wife) v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided July 6, 1960 · Tuttle, Cameron, Wisdom

278 F.2d 722 (Federal Reporter, Second Series)

Counsel

Jay Creswell, Orlando, Fla., for petitioners., Karl Schmeidler, Lee A. Jackson, Meyer Rothwacks, Dept, of Justice, Washington, D. C., Charles P. Dugan, Sp. Atty., Hart H. Spiegel, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Cases that cite this one

1 later published case cites this decision.

Arcade Realty Co. v. Commissioner (United States Tax Court 1960)

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

PER CURIAM.

After careful consideration of the record this Court is of the opinion that the decision below is correct and must be affirmed, except for the imposition of additions for substantial underestimation of estimated taxes for 1948 and 1949. Except as to the imposition of these additions, we adopt and approve the decision and opinion of the Tax Court. T.C. Memo. 1958-54.

Affirmed in part and reversed in part-

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