Home/Fifth Circuit/H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue

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
CourtCourt of Appeals for the Fifth Circuit
DecidedFebruary 8, 1960
Docket17709
StatusPublished

This text of 274 F.2d 208 (H. G. Irby, Jr. And Eddice Irby 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.

Bluebook
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).

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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Related

Commissioner v. Acker
361 U.S. 87 (Supreme Court, 1959)
Irby v. Commissioner
30 T.C. 1166 (U.S. Tax Court, 1958)

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Bluebook (online)
274 F.2d 208, 5 A.F.T.R.2d (RIA) 738, 1960 U.S. App. LEXIS 5420, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-g-irby-jr-and-eddice-irby-v-commissioner-of-internal-revenue-ca5-1960.