Smith v. Commissioner
294 F.2d 957
CourtCourt of Appeals for the Fifth Circuit
DecidedOctober 11, 1961
DocketNo. 18824
StatusPublished
Cited by1 cases
This text of 294 F.2d 957 (Smith v. Commissioner) 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
Smith v. Commissioner, 294 F.2d 957 (5th Cir. 1961).
Opinion
Before us for review is a decision of the Tax Court reported in 34 T.C. 1100. [958]*958We find ourselves in agreement with the conclusions reached by the Tax Court and with the reasons which it has assigned for its decision. Its judgment is
Affirmed.
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Related
Matter of Saxe
14 B.R. 161 (S.D. New York, 1981)
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Bluebook (online)
294 F.2d 957, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-commissioner-ca5-1961.