Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea

Fifth Circuit

Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea

327 F.2d 1002, 13 A.F.T.R.2d (RIA) 646, 1964 U.S. App. LEXIS 6396

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 13, 1964

Docket19615

StatusPublished

This text of 327 F.2d 1002 (Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea) 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.

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Commissioner of Internal Revenue v. J. J. Shea and Nina L. Shea, 327 F.2d 1002, 13 A.F.T.R.2d (RIA) 646, 1964 U.S. App. LEXIS 6396 (5th Cir. 1964).

Pincite

Opinion

327 F.2d 1002

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
J. J. SHEA and Nina L. Shea, Respondent.

No. 19615.

United States Court of Appeals Fifth Circuit.

February 13, 1964.

Petition for Review of Decision of the Tax Court of the United States (Texas Case).

Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Crane C. Hauser, Chief Counsel, I.R.S., John M. Morawski, Atty., I.R.S., Meyer Rothwacks, Robert L. Waters, Harry Baum and Philip B. Heymann, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Vester T. Hughes, Jr., Dallas, Tex., for respondent.

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

PER CURIAM:

We have carefully considered the opinion of the Tax Court and conclude that the decision of that Court should be affirmed on the basis of the well reasoned opinion which is published at 36 T.C. 577.

The judgment is Affirmed.

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