U.S. Court of Appeals for the Fifth Circuit, 1965

Thomas F. Abbott, Jr., and Edith Abbott v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided April 6, 1965 · Tuttle, Hutcheson, Brown

342 F.2d 997; 15 A.F.T.R.2d (RIA) 678; 1965 U.S. App. LEXIS 6004 (Federal Reporter, Second Series)

Counsel

Warren W. Shipman, III, Donald H. Ray, McGown, Godfrey, Logan & Decker, R. W. Decker, Fort Worth, Tex., for petitioners., Michael K. Cavanaugh, Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Eugene Golelle, Lee A. Jackson, Dept, of Justice, Washington, D. C., David 0. Walter, Attorney, Department of Justice, Washington, D. C., for respondent.

Cases that cite this one

5 later published cases cite this decision.

Hallowell v. Commissioner (United States Tax Court 1971)
Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue (9th Cir. 1983)
McLemore v. Commissioner (United States Tax Court 1973)
Smalley v. Commissioner (United States Tax Court 1973)
Alamo Aviation, Inc. v. World Wide Airlines (5th Cir. 1965)

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

PER CURIAM.

Petitioners, complaining of a decision and order of the Tax Court, 1 approving and affirming a deficiency, are here insisting that the decision and order are erroneous and should be reversed.

A careful consideration of the record, in the light of the findings' of fact and the opinion of the Tax Court, convinces us that the petition is without merit and that, for the reasons stated, and the authorities cited, by the Tax Court in its carefully considered opinion, its decision and order were right and must be affirmed.

Affirmed.

. 23 T.C.Memo. 445.

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