Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit March 22, 1972

Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue, 457 F.2d 797 (5th Cir. 1972)

29 A.F.T.R.2d (RIA) 814; 1972 U.S. App. LEXIS 10573

Opinion

457 F.2d 797

72-1 USTC P 9354

Oddee SMITH and Mabel B. Smith, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 71-1978 Summary Calendar.*

United States Court of Appeals,
Fifth Circuit.

March 22, 1972.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, I.R.S., Acting Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown, Daniel B. Rosenbaum, Attys., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for respondent-appellant.

Lauch M. Magruder, Jr., Charles L. Brocato, Jackson, Miss., for petitioners-appellees.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.

PER CURIAM:

We vacate the decision of the Tax Court and remand this case for reconsideration in light of United States v. Generes, 1972, 405 U.S. 93, 92 S.Ct. 827, 31 L.Ed.2d 62.

Vacated and remanded.

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

Reference

Status: Published