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
Court of Appeals for the Fifth Circuit·Decided January 18, 1955·No. 15132_1·Published·Cited by 5 cases

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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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).

217 F.2d 952 (W. F. Edwards v. Commissioner of Internal Revenue, L. C. Edwards, Jr. v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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