Smith v. Commissioner
294 F.2d 957
Court of Appeals for the Fifth Circuit·Decided October 11, 1961·No. No. 18824·Published·Cited by 1 cases
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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Smith v. Commissioner, 294 F.2d 957 (5th Cir. 1961).
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