Commissioner of Internal Revenue v. Gentry

Full title: COMMISSIONER OF INTERNAL REVENUE v. Bruce E. and Katherine GENTRY…

Court: United States Court of Appeals, Fifth Circuit

Date published: Jul 24, 1952

198 F.2d 267 (5th Cir. 1952)

Opinion

No. 13910.

July 24, 1952.

Petitions for Review of Decisions of the Tax Court of the United States; District of Texas.

Melva M. Graney, Lee A. Jackson, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Mason B. Leming, Acting Chief Counsel, John M. Morawski, Special Atty., Bureau Int. Revenue, Washington, D.C., for petitioner.

Code E. Edwards, Fort Worth, Tex., for respondents.

Before HUTCHESON, Chief Judge, and RUSSELL, and STRUM, Circuit Judges.

RUSSELL, Circuit Judge.

These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265.

The decision of the Tax Court is

Affirmed.

STRUM, Circuit Judge, dissents.