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

Richard T. Daniel, Jr. And Aena M. Daniel v. Commissioner of Internal Revenue

Richard T. Daniel, Jr. And Aena M. Daniel v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided June 26, 1972
461 F.2d 1265; 30 A.F.T.R.2d (RIA) 5024; 1972 U.S. App. LEXIS 8792 (Federal Reporter, Second Series)

Richard T. Daniel, Jr. And Aena M. Daniel v. Commissioner of Internal Revenue

Opinion

461 F.2d 1265

72-2 USTC P 9517

Richard T. DANIEL, Jr. and Aena M. Daniel, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 71-3419.

United States Court of Appeals,
Fifth Circuit.

June 26, 1972.

Cecil A. Ray, Jr., James K. Rushing, William P. Hallman, Jr., Dallas, Tex., for petitioners-appellants.

K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William S. Estabrook, Attys., Tax Div., Dept. of Justice, Washington, D. C., Loring W. Post, Murray S. Horwitz, Attys., Tax Division, Department of Justice, Washington, D. C., for respondent-appellee.

Before DYER, Circuit Judge, SKELTON, Judge,* and INGRAHAM, Circuit Judge.

PER CURIAM:

1

We are in agreement with the well-reasoned opinion of the United States Tax Court in this case, Richard T. Daniel, Jr., 56 T.C. 655 (1971), and its judgment for the respondent is affirmed.

*

Judge Byron G. Skelton, U. S. Court of Claims, sitting by designation

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

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