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

CourtCourt of Appeals for the Fifth Circuit

DecidedJuly 6, 1960

Docket18251_1

StatusPublished

Cited by1 cases

This text of 278 F.2d 722 (Jay Creswell and Alice D. Creswell (Husband and Wife) 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

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

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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-

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278 F.2d 722, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jay-creswell-and-alice-d-creswell-husband-and-wife-v-commissioner-of-ca5-1960.

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