Commissioner of Internal Revenue v. McNutt Company

324 F.2d 957
CourtCourt of Appeals for the Fifth Circuit
DecidedDecember 20, 1963
Docket20341_1
StatusPublished

This text of 324 F.2d 957 (Commissioner of Internal Revenue v. McNutt Company) 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. McNutt Company, 324 F.2d 957 (5th Cir. 1963).

Opinion

324 F.2d 957

64-1 USTC P 9138

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
McNUTT-BOYCE COMPANY, Respondent.

No. 20341.

United States Court of Appeals Fifth Circuit.

Dec. 20, 1963.

Crane C. Hauser, Chief Counsel, I.R.S., Glen E. Hardy, Atty., I.R.S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, William A. Friedlander, Attys., Dept. of Justice, Washington, D.C., for petitioner.

Junius H. Payne, Jr., Alexandria, La., Gerald D. Morgan, Arthur Peter, Jr., Lee I. Park, Washington, D.C., Hamel, Morgan, Park & Saunders, Washington, D.C., for respondent.

Before RIVES, JONES and WISDOM, Circuit Judges.

PER CURIAM.

This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court. McNutt-Boyce Company v. Commissioner, 38 T.C. 462. Its decision is

Affirmed.

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Related

McNutt-Boyce Co. v. Commissioner
38 T.C. 462 (U.S. Tax Court, 1962)

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324 F.2d 957, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-mcnutt-company-ca5-1963.