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

Commissioner v. Shea

U.S. Court of Appeals for the Fifth Circuit · Decided February 13, 1964

327 F.2d 1002 (Federal Reporter, Second Series)

Counsel

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 Rothwaeks, Robert L. Waters, Harry Baum and Philip B. Hey-mann, Attys., Dept, of Justice, Washington, D. C., for petitioner., Vester T. Hughes, Jr., Dallas, Tex., for respondent.

Cases that cite this one

1 later published case cites this decision.

Kisska v. Commissioner (United States Tax Court 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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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