John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue

Third Circuit

John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue

181 F.2d 94, 39 A.F.T.R. (P-H) 204, 1950 U.S. App. LEXIS 4116

Court of Appeals for the Third Circuit·Decided April 18, 1950·No. 10129·Published

Opinion

PER CURIAM.

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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PER CURIAM.

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.

John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue, 181 F.2d 94, 39 A.F.T.R. (P-H) 204, 1950 U.S. App. LEXIS 4116 (3d Cir. 1950).

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181 F.2d 94 (John A. Christie and Elizabeth H. Christie v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.