Benjamin T. And Jeannette M. Smith v. Commissioner of Internal Revenue , 294 F.2d 957 ( 1961 )
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294 F.2d 957
61-2 USTC P 9686
Benjamin T. and Jeannette M. SMITH, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.No. 18824.
United States Court of Appeals Fifth Circuit.
Oct. 11, 1961.
Petition for Review of Decision of the Tax Court of the United States (District of Florida).
John R. Himes, of Coles, Himes & Litschgi, Charles R. Talley, Tampa, Fla., for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D.C., R. P. Hertzog, Acting Chief Counsel, I.R.S., Rollin H. Transue, Sp. Atty., I.R.S., Washington, D.C., Michael Smith, Meyer Rothwacks, Attorneys, Department of Justice, Washington, D.C., for respondent.
Before TUTTLE, Chief Judge, and JONES and WISDOM, Circuit Judges.
PER CURIAM.
1Before us for review is a decision of the Tax Court reported in 34 T.C. 1100. We 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
2Affirmed.
Document Info
Docket Number: 18824_1
Citation Numbers: 294 F.2d 957
Filed Date: 10/11/1961
Precedential Status: Precedential
Modified Date: 11/14/2018