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U.S. Court of Appeals for the Fifth Circuit, 1961

Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue

Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided October 11, 1961
294 F.2d 957; 8 A.F.T.R.2d (RIA) 5606; 1961 U.S. App. LEXIS 3490 (Federal Reporter, Second Series)

Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue

Opinion

294 F.2d 957

61-2 USTC P 9686

Benjamin T. and Jeannette M. SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 18824.

United States Court of Appeals Fifth Circuit.

Oct. 11, 1961.

Petition for Review of Decision of the Tax Court of the United States (District of Florida).

John R. Himes, of Coles, Himes & Litschgi, Charles R. Talley, Tampa, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D.C., R. P. Hertzog, Acting Chief Counsel, I.R.S., Rollin H. Transue, Sp. Atty., I.R.S., Washington, D.C., Michael Smith, Meyer Rothwacks, Attorneys, Department of Justice, Washington, D.C., for respondent.

Before TUTTLE, Chief Judge, and JONES and WISDOM, Circuit Judges.

PER CURIAM.

1

Before us for review is a decision of the Tax Court reported in 34 T.C. 1100. We find ourselves in agreement with the conclusions reached by the Tax Court and with the reasons which it has assigned for its decision. Its judgment is

2

Affirmed.

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

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