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

Smith v. Commissioner

Smith v. Commissioner
U.S. Court of Appeals for the Fifth Circuit · Decided March 22, 1972
457 F.2d 797 (Federal Reporter, Second Series)

Smith v. Commissioner

Opinion of the Court

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.

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

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