Wilson v. Commissioner of Internal Revenue

Full title: Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M. Smith), formerly…

Court: United States Court of Appeals, Fifth Circuit

Date published: Mar 1, 1963

313 F.2d 636 (5th Cir. 1963)

Opinion

No. 19863.

March 1, 1963.

Petition for Review of Decision of the Tax Court of the United States.

Amos E. Jackson, Palm Beach, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Norman H. Wolfe, Alec A. Pandaleon, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, John M. Morawski, Atty., I.R.S., Washington, D.C., for respondent.

Before TUTTLE, Chief Judge, and POPE^_ and JONES, Circuit Judges.

_ Of the Ninth Circuit, sitting by designation.

PER CURIAM.

In this case we are in agreement with the conclusions reached by the Tax Court. 37 T.C. 230. Its decision is

Affirmed.