United States v. Elizabeth W. Larson
324 F.2d 503, 12 A.F.T.R.2d (RIA) 5977
Court of Appeals for the Fifth Circuit·Decided November 21, 1963·No. 20481_1·Published·Cited by 1 cases
Opinion
The record before us, we think, indicates that this case is controlled by Commissioner of Internal Revenue v. Lester, 366 U.S. 299, 81 S.Ct. 1343, 6 L. Ed.2d 306. The principle there stated requires a reversal here for the entry by the district court of a judgment for the United States.
Reversed and remanded.
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United States v. Elizabeth W. Larson, 324 F.2d 503, 12 A.F.T.R.2d (RIA) 5977 (5th Cir. 1963).
324 F.2d 503 (United States v. Elizabeth W. Larson) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Cooper v. Commissioner
1967 T.C. Memo. 260 (U.S. Tax Court, 1967)