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Dearing v. Commissioner of Internal Revenue

Circuit Court of Appeals, Fifth Circuit
Mar 3, 1939
102 F.2d 982 (5th Cir. 1939)

Opinion

No. 8881.

March 3, 1939.

Petition for Review of Decision of United States Board of Tax Appeals (District of Texas.)

Walter M. Van Nort, of Dallas, Tex., for petitioners.

A.F. Prescott and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.


On the authority of the decision in Willis R. Dearing v. Commissioner of Internal Revenue, 5 Cir., 102 F.2d 91, this day decided, the judgment of the Board of Tax Appeals in this case is affirmed.


Summaries of

Dearing v. Commissioner of Internal Revenue

Circuit Court of Appeals, Fifth Circuit
Mar 3, 1939
102 F.2d 982 (5th Cir. 1939)
Case details for

Dearing v. Commissioner of Internal Revenue

Case Details

Full title:Willis R. DEARING, Executor of R.H. Dearing Trust Estate, Petitioner, v…

Court:Circuit Court of Appeals, Fifth Circuit

Date published: Mar 3, 1939

Citations

102 F.2d 982 (5th Cir. 1939)