Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Fifth Circuit, 1964

Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea

Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea
U.S. Court of Appeals for the Fifth Circuit · Decided February 13, 1964
327 F.2d 1002; 13 A.F.T.R.2d (RIA) 646; 1964 U.S. App. LEXIS 6396 (Federal Reporter, Second Series)

Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea

Opinion

327 F.2d 1002

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
J. J. SHEA and Nina L. Shea, Respondent.

No. 19615.

United States Court of Appeals Fifth Circuit.

February 13, 1964.

Petition for Review of Decision of the Tax Court of the United States (Texas Case).

Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Crane C. Hauser, Chief Counsel, I.R.S., John M. Morawski, Atty., I.R.S., Meyer Rothwacks, Robert L. Waters, Harry Baum and Philip B. Heymann, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Vester T. Hughes, Jr., Dallas, Tex., for respondent.

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

PER CURIAM:

1

We have carefully considered the opinion of the Tax Court and conclude that the decision of that Court should be affirmed on the basis of the well reasoned opinion which is published at 36 T.C. 577.

2

The judgment is Affirmed.

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

↑