Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue

Fifth Circuit

Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue

294 F.2d 957, 8 A.F.T.R.2d (RIA) 5606, 1961 U.S. App. LEXIS 3490

CourtCourt of Appeals for the Fifth Circuit

DecidedOctober 11, 1961

Docket18824_1

StatusPublished

Cited by1 cases

This text of 294 F.2d 957 (Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue, 294 F.2d 957, 8 A.F.T.R.2d (RIA) 5606, 1961 U.S. App. LEXIS 3490 (5th Cir. 1961).

Pincite

Opinion

294 F.2d 957

61-2 USTC P 9686

Benjamin T. and Jeannette M. SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 18824.

United States Court of Appeals Fifth Circuit.

Oct. 11, 1961.

Petition for Review of Decision of the Tax Court of the United States (District of Florida).

John R. Himes, of Coles, Himes & Litschgi, Charles R. Talley, Tampa, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D.C., R. P. Hertzog, Acting Chief Counsel, I.R.S., Rollin H. Transue, Sp. Atty., I.R.S., Washington, D.C., Michael Smith, Meyer Rothwacks, Attorneys, Department of Justice, Washington, D.C., for respondent.

Before TUTTLE, Chief Judge, and JONES and WISDOM, Circuit Judges.

PER CURIAM.

Before us for review is a decision of the Tax Court reported in 34 T.C. 1100. We find ourselves in agreement with the conclusions reached by the Tax Court and with the reasons which it has assigned for its decision. Its judgment is

Affirmed.

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