E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue

Fifth Circuit

E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue

219 F.2d 444, 46 A.F.T.R. (P-H) 1723, 1955 U.S. App. LEXIS 5316

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 24, 1955

Docket15131

StatusPublished

Cited by7 cases

This text of 219 F.2d 444 (E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue) 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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E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal Revenue, 219 F.2d 444, 46 A.F.T.R. (P-H) 1723, 1955 U.S. App. LEXIS 5316 (5th Cir. 1955).

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Opinion

*445 PER CURIAM.

The decision is affirmed on the opinion of the Tax Court, 22 T.C. 225, followed in Davis v. Dudley, D.C.W.D.Pa., 124 F.Supp. 426, 429, by District Judge Marsh, one of the judges who had joined in deciding United States v. Erie Forge Co., 3 Cir., 191 F.2d 627, thought by the petitioner to be in conflict with the decision of the Tax Court. 1

Affirmed.

1

. See also United States v. Koppers Co. (Premier Oil Refining Co. v. United States), 1955, 348 U.S. -, 75 S.Ct. 268; Stephan v. Commissioner, 5 Cir., 197 F.2d 712; Middleton v. Commissioner, 5 Cir., 200 F.2d 94; Maxwell v. Campbell, 5 Cir., 205 F.2d 461; Eck v. Commissioner, 16 T.C. 511, affirmed per curiam, 2 Cir., 202 F.2d 750; Bouche v. Commissioner, 18 T.C. 144, on appeal now to 2 Cir.; Smith v. Commissioner, 20 T.C. 663.

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*445 PER CURIAM.

The decision is affirmed on the opinion of the Tax Court, 22 T.C. 225, followed in Davis v. Dudley, D.C.W.D.Pa., 124 F.Supp. 426, 429, by District Judge Marsh, one of the judges who had joined in deciding United States v. Erie Forge Co., 3 Cir., 191 F.2d 627, thought by the petitioner to be in conflict with the decision of the Tax Court. 1

Affirmed.

1

. See also United States v. Koppers Co. (Premier Oil Refining Co. v. United States), 1955, 348 U.S. -, 75 S.Ct. 268; Stephan v. Commissioner, 5 Cir., 197 F.2d 712; Middleton v. Commissioner, 5 Cir., 200 F.2d 94; Maxwell v. Campbell, 5 Cir., 205 F.2d 461; Eck v. Commissioner, 16 T.C. 511, affirmed per curiam, 2 Cir., 202 F.2d 750; Bouche v. Commissioner, 18 T.C. 144, on appeal now to 2 Cir.; Smith v. Commissioner, 20 T.C. 663.

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219 F.2d 444, 46 A.F.T.R. (P-H) 1723, 1955 U.S. App. LEXIS 5316, Counsel Stack Legal Research, https://law.counselstack.com/opinion/e-c-newsom-and-beatrice-d-newsom-v-commissioner-of-internal-revenue-ca5-1955.

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