Jay Creswell and Alice D. Creswell (Husband and Wife) v. Commissioner of Internal Revenue

Fifth Circuit

Jay Creswell and Alice D. Creswell (Husband and Wife) v. Commissioner of Internal Revenue

278 F.2d 722

Court of Appeals for the Fifth Circuit·Decided July 6, 1960·No. 18251_1·Published·Cited by 1 cases

Opinion

PER CURIAM.

After careful consideration of the record this Court is of the opinion that the decision below is correct and must be affirmed, except for the imposition of additions for substantial underestimation of estimated taxes for 1948 and 1949. Except as to the imposition of these additions, we adopt and approve the decision and opinion of the Tax Court. T.C. Memo. 1958-54.

Affirmed in part and reversed in part-

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PER CURIAM.

After careful consideration of the record this Court is of the opinion that the decision below is correct and must be affirmed, except for the imposition of additions for substantial underestimation of estimated taxes for 1948 and 1949. Except as to the imposition of these additions, we adopt and approve the decision and opinion of the Tax Court. T.C. Memo. 1958-54.

Affirmed in part and reversed in part-

Jay Creswell and Alice D. Creswell (Husband and Wife) v. Commissioner of Internal Revenue, 278 F.2d 722 (5th Cir. 1960).

Pincite

278 F.2d 722 (Jay Creswell and Alice D. Creswell (Husband and Wife) v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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