Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig

198 F.2d 267
CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 24, 1952
Docket13910_1
StatusPublished
Cited by3 cases

This text of 198 F.2d 267 (Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig) 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
Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig, 198 F.2d 267 (5th Cir. 1952).

Opinion

RUSSELL, Circuit Judge.

These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265.

The decision of the Tax Court is

Affirmed.

STRUM, Circuit Judge, dissents.

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Related

Shotwell Manufacturing Co. v. United States
371 U.S. 341 (Supreme Court, 1963)
United States v. Charles A. Harris
216 F.2d 690 (Fifth Circuit, 1955)
Harris v. United States
125 F. Supp. 175 (M.D. Georgia, 1953)

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Bluebook (online)
198 F.2d 267, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-bruce-e-and-katherine-gentry-ca5-1952.