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

Smith v. Commissioner

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)

Smith v. Commissioner

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.

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

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