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
CourtCourt of Appeals for the Fifth Circuit
DecidedMarch 1, 1963
Docket19863_1
StatusPublished

This text of 313 F.2d 636 (Robert L. Wilson and Evelyn M. Wilson, (Now Evelyn M. Smith), Formerly Husband and Wife 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.

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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).

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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Related

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

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313 F.2d 636, 11 A.F.T.R.2d (RIA) 894, 1963 U.S. App. LEXIS 6005, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robert-l-wilson-and-evelyn-m-wilson-now-evelyn-m-s-ca5-1963.