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

Smith v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided October 11, 1961 · Jones, Tuttle, Wisdom

294 F.2d 957 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

1 later published case cites this decision.

Matter of Saxe (United States Bankruptcy Court, S.D. New York 1981)

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 of the Court

PER CURIAM.

Before us for review is a decision of the Tax Court reported in 34 T.C. 1100. *958We 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

Affirmed.

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