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U.S. Court of Appeals for the Fifth Circuit, 1963

Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife v. Commissioner of Internal Revenue

Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided March 1, 1963
313 F.2d 636; 11 A.F.T.R.2d (RIA) 894; 1963 U.S. App. LEXIS 6005 (Federal Reporter, Second Series)

Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife v. Commissioner of Internal Revenue

Opinion

313 F.2d 636

63-1 USTC P 9314

Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M.
Smith), formerly husband and wife, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 19863.

United States Court of Appeals Fifth Circuit.

March 1, 1963.

Petition for Review of Decision of the Tax Court of the United States.

Amos E. Jackson, Palm Beach, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Norman H. Wolfe, Alec A. Pandaleon, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, John M. Morawski, Atty., I.R.S., Washington, D.C., for respondent.

Before TUTTLE, Chief Judge, and POPE1 and JONES, Circuit Judges.

PER CURIAM.

1

In this case we are in agreement with the conclusions reached by the Tax Court. 37 T.C. 230. Its decision is

2

Affirmed.

1

Of the Ninth Circuit, sitting by designation

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

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