Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife v. Commissioner of Internal Revenue

313 F.2d 636, 11 A.F.T.R.2d (RIA) 894, 1963 U.S. App. LEXIS 6005
Court of Appeals for the Fifth Circuit·Decided March 1, 1963·No. 19863_1·Published

Opinion

313 F.2d 636

63-1 USTC P 9314

Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M.
Smith), formerly husband and wife, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 19863.

United States Court of Appeals Fifth Circuit.

March 1, 1963.

Petition for Review of Decision of the Tax Court of the United States.

Amos E. Jackson, Palm Beach, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Norman H. Wolfe, Alec A. Pandaleon, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, John M. Morawski, Atty., I.R.S., Washington, D.C., for respondent.

Before TUTTLE, Chief Judge, and POPE1 and JONES, Circuit Judges.

PER CURIAM.

In this case we are in agreement with the conclusions reached by the Tax Court. 37 T.C. 230. Its decision is

Affirmed.

1

Of the Ninth Circuit, sitting by designation

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Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife v. Commissioner of Internal Revenue, 313 F.2d 636, 11 A.F.T.R.2d (RIA) 894, 1963 U.S. App. LEXIS 6005 (5th Cir. 1963).

313 F.2d 636 (Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Wilson v. Comm'r
37 T.C. 230 (U.S. Tax Court, 1961)