Commissioner of Internal Revenue v. McNutt Company

U.S. Court of Appeals for the Fifth Circuit December 20, 1963

Commissioner of Internal Revenue v. McNutt Company, 324 F.2d 957 (5th Cir. 1963)

Opinion

324 F.2d 957

64-1 USTC P 9138

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
McNUTT-BOYCE COMPANY, Respondent.

No. 20341.

United States Court of Appeals Fifth Circuit.

Dec. 20, 1963.

Crane C. Hauser, Chief Counsel, I.R.S., Glen E. Hardy, Atty., I.R.S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, William A. Friedlander, Attys., Dept. of Justice, Washington, D.C., for petitioner.

Junius H. Payne, Jr., Alexandria, La., Gerald D. Morgan, Arthur Peter, Jr., Lee I. Park, Washington, D.C., Hamel, Morgan, Park & Saunders, Washington, D.C., for respondent.

Before RIVES, JONES and WISDOM, Circuit Judges.

PER CURIAM.

This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court. McNutt-Boyce Company v. Commissioner, 38 T.C. 462. Its decision is

Affirmed.

Reference

Status: Published