U.S. Court of Appeals for the Fifth Circuit, 1972

Ford Dealers Advertising Fund, Inc., Jacksonville Division v. Commissioner of Internal Revenue

Ford Dealers Advertising Fund, Inc., Jacksonville Division v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided February 4, 1972
456 F.2d 255; 29 A.F.T.R.2d (RIA) 539; 1972 U.S. App. LEXIS 11472 (Federal Reporter, Second Series)

Ford Dealers Advertising Fund, Inc., Jacksonville Division v. Commissioner of Internal Revenue

Opinion

456 F.2d 255

72-1 USTC P 9228

FORD DEALERS ADVERTISING FUND, INC., Jacksonville Division,
Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 71-2856 Summary Calendar.*

United States Court of Appeals,
Fifth Circuit.

Feb. 4, 1972.

Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Meyer Rothwacks, Elmer J. Kelsey, William S. Estabrook, Attys. Tax Div., Dept. of Justice K. Martin Worthy, Chief Counsel, Eugene F. Colella, I.R.S., Washington, D. C., for respondent-appellant.

William R. Frazier, Jacksonville, Fla., for petitioner-appellee.

Before BELL, AINSWORTH and GODBOLD, Circuit Judges.

PER CURIAM:

1

Affirmed on the opinion of the Tax Court, 55 T.C. 761 (1971).

*

Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir., 1970, 431 F.2d 409, Part I

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