Commissioner v. Quirk

Fifth Circuit

Commissioner v. Quirk

196 F.2d 1022

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 12, 1952

DocketNos. 13782, 13783

StatusPublished

This text of 196 F.2d 1022 (Commissioner v. Quirk) 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 v. Quirk, 196 F.2d 1022 (5th Cir. 1952).

Pincite

Opinion

PER CURIAM.

Appealing from decisions and orders of the Tax Court in the above styled and numbered causes, which by order of this court have been consolidated on appeal, the Commissioner seeks their reversal.

In the opinion of the Tax Court,¹ the facts as stipulated and proved are fully and correctly found, and the reasons for the decisions are as carefully and correctly set down.

Agreeing, as we do, with the views, the findings, and conclusions of the Tax Court, we refer to them with approval, and, for the reasons given in its opinions, we affirm the decisions and orders appealed from.

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PER CURIAM.

Appealing from decisions and orders of the Tax Court in the above styled and numbered causes, which by order of this court have been consolidated on appeal, the Commissioner seeks their reversal.

In the opinion of the Tax Court,¹ the facts as stipulated and proved are fully and correctly found, and the reasons for the decisions are as carefully and correctly set down.

Agreeing, as we do, with the views, the findings, and conclusions of the Tax Court, we refer to them with approval, and, for the reasons given in its opinions, we affirm the decisions and orders appealed from.

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Bluebook (online)

196 F.2d 1022, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-quirk-ca5-1952.