Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue

Fifth Circuit

Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue

457 F.2d 797, 29 A.F.T.R.2d (RIA) 814, 1972 U.S. App. LEXIS 10573

CourtCourt of Appeals for the Fifth Circuit

DecidedMarch 22, 1972

Docket71-1978

StatusPublished

This text of 457 F.2d 797 (Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue, 457 F.2d 797, 29 A.F.T.R.2d (RIA) 814, 1972 U.S. App. LEXIS 10573 (5th Cir. 1972).

Pincite

Opinion

457 F.2d 797

72-1 USTC P 9354

Oddee SMITH and Mabel B. Smith, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 71-1978 Summary Calendar.*

United States Court of Appeals,
Fifth Circuit.

March 22, 1972.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, I.R.S., Acting Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown, Daniel B. Rosenbaum, Attys., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for respondent-appellant.

Lauch M. Magruder, Jr., Charles L. Brocato, Jackson, Miss., for petitioners-appellees.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.

PER CURIAM:

We vacate the decision of the Tax Court and remand this case for reconsideration in light of United States v. Generes, 1972, 405 U.S. 93, 92 S.Ct. 827, 31 L.Ed.2d 62.

Vacated and remanded.

*

Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir., 1970, 431 F.2d 409

Free access — add to your briefcase to read the full text and ask questions with AI