Horace E. Oliver v. Commissioner of Internal Revenue, and Kathleen Oliver v. Commissioner of Internal Revenue

218 F.2d 352
CourtCourt of Appeals for the Fifth Circuit
DecidedJanuary 24, 1955
Docket15097
StatusPublished

This text of 218 F.2d 352 (Horace E. Oliver v. Commissioner of Internal Revenue, and Kathleen Oliver 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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Horace E. Oliver v. Commissioner of Internal Revenue, and Kathleen Oliver v. Commissioner of Internal Revenue, 218 F.2d 352 (5th Cir. 1955).

Opinion

218 F.2d 352

Horace E. OLIVER, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent. and
Kathleen OLIVER, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 15097.

United States Court of Appeals, Fifth Circuit.

January 24, 1955.

Petitions for Review of Decisions of The Tax Court of the United States (District of Texas).

Wm. Bernard Clinton, Dallas, Tex., for petitioners.

David O. Walter, Ellis N. Slack and George F. Lynch, Sp. Asst. Attys. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Chief Counsel, Bureau of Internal Revenue, Vernon F. Weekley, Sp. Atty., Washington, D. C., for respondent.

Before HOLMES, RIVES, and TUTTLE, Circuit Judges.

PER CURIAM.

The decisions of the Tax Court are affirmed on the authority of the memorandum opinion of that court not officially reported, and of the opinion of this court in Galena Oaks Corporation v. Scofield, 218 F.2d 217.

Affirmed.

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