U.S. Court of Appeals for the Fifth Circuit, 1964

Commissioner v. Shea

Commissioner v. Shea
U.S. Court of Appeals for the Fifth Circuit · Decided February 13, 1964
327 F.2d 1002 (Federal Reporter, Second Series)

Commissioner v. Shea

Opinion of the Court

PER CURIAM:

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.

The judgment is Affirmed.

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