Farish v. Commissioner of Internal Revenue

Full title: W.S. FARISH v. COMMISSIONER OF INTERNAL REVENUE

Court: Circuit Court of Appeals, Fifth Circuit

Date published: Apr 26, 1939

103 F.2d 1011 (5th Cir. 1939)

Opinion

No. 8993.

April 26, 1939.

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

Rehearing denied 103 F.2d 1007.

Walter E. Barton, of Washington, D.C., for petitioner.

Helen R. Carloss 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 John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The above entitled case was by stipulation to be disposed of by the decision in the case of R.L. Blaffer, Petitioner v. Commissioner of Internal Revenue, 5 Cir., 103 F.2d 489, this day decided.

The petition for review is, therefore, denied and the judgment of the Board is affirmed.

SIBLEY, Circuit Judge, dissents.