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

William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue

William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided December 6, 1960 · Rives, Cameron, Jones
283 F.2d 865; 6 A.F.T.R.2d (RIA) 6035 (Federal Reporter, Second Series)

William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue

Opinion

PER CURIAM.

The facts from which this controversy arose and the reasons given by the Tax Court for its decisions sustaining the position of the Commissioner are set forth in the opinion of the Tax Court. Heuer v. Commissioner of Internal Revenue, 32 T.C. 947. We are in agreement with the conclusions reached by the Tax Court and its decision is

Affirmed.

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

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