John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue
This text of 181 F.2d 94 (John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Examination of the briefs and of the record and consideration of the oral arguments convince us that the Tax Court of the United States committed no error in the instant case.
As was pointed out by Judge Opper in his decision, not reported for publication, the question presented is that which was before the Tax Court in Morrison v. Com’r, 12 T.C. 709. We are in accord with the reasoning expressed in that opinion.
Accordingly the decision of the Tax Court will be affirmed.
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Cite This Page — Counsel Stack
181 F.2d 94, 39 A.F.T.R. (P-H) 204, 1950 U.S. App. LEXIS 4116, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-a-christie-and-elizabeth-h-christie-v-commissioner-of-internal-ca3-1950.