Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue

Fifth Circuit

Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue

383 F.2d 989, 20 A.F.T.R.2d (RIA) 5700, 1967 U.S. App. LEXIS 4654

Court of Appeals for the Fifth Circuit·Decided November 2, 1967·No. 24318_1·Published·Cited by 1 cases

Opinion

PER CURIAM:

The facts giving rise to this appeal and the controlling principles of law are set forth in the- opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the Moberg case distinguished it from this case and make inapplicable the rule there announced. The decision of the Tax Court is

Affirmed.

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PER CURIAM:

The facts giving rise to this appeal and the controlling principles of law are set forth in the- opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the Moberg case distinguished it from this case and make inapplicable the rule there announced. The decision of the Tax Court is

Affirmed.

Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue, 383 F.2d 989, 20 A.F.T.R.2d (RIA) 5700, 1967 U.S. App. LEXIS 4654 (5th Cir. 1967).

Pincite

383 F.2d 989 (Larry D. Hibler and Juanita Hibler v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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