H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue

Fifth Circuit

H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue

274 F.2d 208, 5 A.F.T.R.2d (RIA) 738, 1960 U.S. App. LEXIS 5420

Court of Appeals for the Fifth Circuit·Decided February 8, 1960·No. 17709·Published

Opinion

PER CURIAM.

The respondent concedes that the opinion in Commissioner of Internal Revenue v. Acker, 80 S.Ct. 144, makes it necessary for the Tax Court’s decision to be corrected so as to eliminate the amount of $2,540.98 added to the tax under 26 U.S. C., 1952 ed., § 294(d) (2). It is so ordered. On the other questions presented for review, we find ourselves in agreement with the opinion and decision of the Tax Court. 30 T.C. 1166. Its decision is therefore

Corrected and affirmed.

CAMERON, Circuit Judge, dissenting.

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PER CURIAM.

The respondent concedes that the opinion in Commissioner of Internal Revenue v. Acker, 80 S.Ct. 144, makes it necessary for the Tax Court’s decision to be corrected so as to eliminate the amount of $2,540.98 added to the tax under 26 U.S. C., 1952 ed., § 294(d) (2). It is so ordered. On the other questions presented for review, we find ourselves in agreement with the opinion and decision of the Tax Court. 30 T.C. 1166. Its decision is therefore

Corrected and affirmed.

CAMERON, Circuit Judge, dissenting.

H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue, 274 F.2d 208, 5 A.F.T.R.2d (RIA) 738, 1960 U.S. App. LEXIS 5420 (5th Cir. 1960).

Pincite

274 F.2d 208 (H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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