W. F. Edwards v. Commissioner of Internal Revenue, L. C. Edwards, Jr. v. Commissioner of Internal Revenue

Fifth Circuit

W. F. Edwards v. Commissioner of Internal Revenue, L. C. Edwards, Jr. v. Commissioner of Internal Revenue

217 F.2d 952, 46 A.F.T.R. (P-H) 1416, 1955 U.S. App. LEXIS 5306

CourtCourt of Appeals for the Fifth Circuit

DecidedJanuary 18, 1955

Docket15132_1

StatusPublished

Cited by5 cases

This text of 217 F.2d 952 (W. F. Edwards v. Commissioner of Internal Revenue, L. C. Edwards, Jr. 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.

Bluebook

W. F. Edwards v. Commissioner of Internal Revenue, L. C. Edwards, Jr. v. Commissioner of Internal Revenue, 217 F.2d 952, 46 A.F.T.R. (P-H) 1416, 1955 U.S. App. LEXIS 5306 (5th Cir. 1955).

Pincite

Opinion

217 F.2d 952

W. F. EDWARDS, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
L. C. EDWARDS, Jr., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 15132.

United States Court of Appeals, Fifth Circuit.

January 18, 1955.

Petitions for Review of Decisions of the Tax Court of the United States (District of Florida).

George W. Ericksen, Chester H. Ferguson (of MacFarlane, Ferguson, Allison & Kelly), Tampa, Fla., for petitioner.

Robert B. Ross, Sp. Asst. to Atty. Gen. Ellis N. Slack, Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Chief Counsel Int. Rev. Serv., Rollin H. Transue, Sp. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.

PER CURIAM.

Affirmed, 20 T.C. 615. Watson v. Commissioner, 345 U.S. 544, 73 S.Ct. 848, 97 L.Ed. 1232, rehearing denied, 345 U.S. 1003, 73 S.Ct. 1128, 97 L.Ed. 1408.

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