O. J. Smith and Minnie R. Smith v. Commissioner of Internal Revenue

Fourth Circuit

O. J. Smith and Minnie R. Smith v. Commissioner of Internal Revenue

459 F.2d 1043, 29 A.F.T.R.2d (RIA) 1289, 1972 U.S. App. LEXIS 9231

CourtCourt of Appeals for the Fourth Circuit

DecidedJune 2, 1972

Docket72-1025

StatusPublished

This text of 459 F.2d 1043 (O. J. Smith and Minnie R. Smith 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

O. J. Smith and Minnie R. Smith v. Commissioner of Internal Revenue, 459 F.2d 1043, 29 A.F.T.R.2d (RIA) 1289, 1972 U.S. App. LEXIS 9231 (4th Cir. 1972).

Pincite

Opinion

459 F.2d 1043

72-1 USTC P 9458

O. J. SMITH and Minnie R. Smith, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 72-1025.

United States Court of Appeals,
Fourth Circuit.

Argued May 8, 1972.
Decided June 2, 1972.

Jeff D. Batts, Rocky Mount, N. C. (Biggs, Meadows, & Batts, Rocky Mount, N. C., on brief), for appellants.

Robert Stephens Watkins, Atty., Tax Division, Department of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, Attys., Tax Division, Department of Justice, on brief), for appellee.

Before HAYNSWORTH, Chief Judge, RUSSELL, Circuit Judge, and BLATT, District Judge.

PER CURIAM:

The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.

Affirmed.

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