James v. Commissioner of Internal Revenue

Fifth Circuit

James v. Commissioner of Internal Revenue

197 F.2d 813

Court of Appeals for the Fifth Circuit·Decided July 31, 1952·No. 13888·Published·Cited by 7 cases

Opinion

RIVES, ’Circuit Judge.

The Commissioner determined and the Tax Court held that the petitioners, James, Gerdes and Wayman, were not partners during the period from August 1, 1945 to *814 July 31, 1947. The taxpayers, aggrieved by the decisions, * petition for review.

Finding ourselves in full agreement Tgith the opinion and decisions of the Tax Court, we deny the petitions for review and affirm the decisions of the Tax Court.

Affirmed.

*

16 T.C. 930, where the facts are fully set out and the reasons for the decisions given.

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RIVES, ’Circuit Judge.

The Commissioner determined and the Tax Court held that the petitioners, James, Gerdes and Wayman, were not partners during the period from August 1, 1945 to *814 July 31, 1947. The taxpayers, aggrieved by the decisions, * petition for review.

Finding ourselves in full agreement Tgith the opinion and decisions of the Tax Court, we deny the petitions for review and affirm the decisions of the Tax Court.

Affirmed.

*

16 T.C. 930, where the facts are fully set out and the reasons for the decisions given.

James v. Commissioner of Internal Revenue, 197 F.2d 813 (5th Cir. 1952).

Pincite

197 F.2d 813 (James v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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