Home/Fourth Circuit/John P. Gawler and Annabel C. Gawler v. Commissioner of Internal Revenue, Robert H. Myers and Antoinette H. Myers v. Commissioner of Internal Revenue, Katherine L. Simmons v. Commissioner of Internal Revenue, John H. Myers and Eleanor B. Myers v. Commissioner of Internal Revenue, Berkeley L. Simmons, Jr., and Virginia T. Simmons v. Commissioner of Internal Revenue, Robert L. Simmons v. Commissioner of Internal Revenue

John P. Gawler and Annabel C. Gawler v. Commissioner of Internal Revenue, Robert H. Myers and Antoinette H. Myers v. Commissioner of Internal Revenue, Katherine L. Simmons v. Commissioner of Internal Revenue, John H. Myers and Eleanor B. Myers v. Commissioner of Internal Revenue, Berkeley L. Simmons, Jr., and Virginia T. Simmons v. Commissioner of Internal Revenue, Robert L. Simmons v. Commissioner of Internal Revenue

504 F.2d 425
CourtCourt of Appeals for the Fourth Circuit
DecidedOctober 18, 1974
Docket74-1185
StatusPublished

This text of 504 F.2d 425 (John P. Gawler and Annabel C. Gawler v. Commissioner of Internal Revenue, Robert H. Myers and Antoinette H. Myers v. Commissioner of Internal Revenue, Katherine L. Simmons v. Commissioner of Internal Revenue, John H. Myers and Eleanor B. Myers v. Commissioner of Internal Revenue, Berkeley L. Simmons, Jr., and Virginia T. Simmons v. Commissioner of Internal Revenue, Robert L. Simmons v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
John P. Gawler and Annabel C. Gawler v. Commissioner of Internal Revenue, Robert H. Myers and Antoinette H. Myers v. Commissioner of Internal Revenue, Katherine L. Simmons v. Commissioner of Internal Revenue, John H. Myers and Eleanor B. Myers v. Commissioner of Internal Revenue, Berkeley L. Simmons, Jr., and Virginia T. Simmons v. Commissioner of Internal Revenue, Robert L. Simmons v. Commissioner of Internal Revenue, 504 F.2d 425 (4th Cir. 1974).

Opinion

504 F.2d 425

74-2 USTC P 9756

John P. GAWLER and Annabel C. Gawler, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Robert H. MYERS and Antoinette H. Myers, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Katherine L. SIMMONS, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
John H. MYERS and Eleanor B. Myers, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Berkeley L. SIMMONS, Jr., and Virginia T. Simmons, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Robert L. SIMMONS, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

Nos. 74-1185 to 74-1190.

United States Court of Appeals, Fourth Circuit.

Argued Oct. 2, 1974.
Decided Oct. 18, 1974.

Bruce R. Hopkins, Washington, D.C. (Williams, Myers & Quiggle, Washington, D.C., on brief) for appellants.

Alfred S. Lombardi, Atty., Tax Div., U.S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Jonathan S. Cohne, Attys., Tax Div., U.S. Dept. of Justice, on brief), for appellee.

Before BOREMAN, Senior Circuit Judge and WINTER and CRAVEN, Circuit judges.

PER CURIAM:

Judge Winter and Judge Craven agree that the judgment of the tax court should be affirmed for the reasons set forth in the opinion of Judge Tannenwald, writing for the majority in Gawler v. Commissioner, 60 T.C. 647 (1973); while Judge Boreman would reverse for the reasons set forth by Judge Drennen, dissenting in that case.

Affirmed.

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Related

Gawler v. Commissioner
60 T.C. No. 69 (U.S. Tax Court, 1973)

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Bluebook (online)
504 F.2d 425, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-p-gawler-and-annabel-c-gawler-v-commissioner-of-internal-revenue-ca4-1974.