Smith v. Commissioner
457 F.2d 797
This text of 457 F.2d 797 (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, 457 F.2d 797 (5th Cir. 1972).
Opinion
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.
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Related
United States v. Generes
405 U.S. 93 (Supreme Court, 1972)
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Bluebook (online)
457 F.2d 797, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-commissioner-ca5-1972.