Commissioner of Internal Revenue v. Union Bus Terminal, Inc.

179 F.2d 399
Court of Appeals for the Fifth Circuit·Decided February 8, 1950·No. 12968_1·Published·Cited by 1 cases

Opinion

179 F.2d 399

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
UNION BUS TERMINAL, Inc., Respondent.

No. 12968.

United States Court of Appeals Fifth Circuit.

February 8, 1950.

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

Hilbert P. Zarky, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., Washington, D. C., John M. Morawski, Sp. Atty. Bur. Int. Rev., Washington, D. C., Edward J. P. Zimmerman, Sp. Asst. to Atty. Gen., A. F. Prescott, Sp. Asst. to Atty. Gen., for petitioner.

Robert A. Littleton, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and WALLER and BORAH, Circuit Judges.

PER CURIAM.

The decision and order of the Tax Court, 12 T.C. 197, is affirmed. U. S. v. Kingman, 5 Cir., 170 F.2d 408.

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Commissioner of Internal Revenue v. Union Bus Terminal, Inc., 179 F.2d 399 (5th Cir. 1950).

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