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Hudson Engineering Corporation v. Commissioner of Internal Revenue

United States Court of Appeals Fifth Circuit.
Oct 16, 1950
184 F.2d 518 (5th Cir. 1950)

Opinion

No. 13043.

10-16-1950

HUDSON ENGINEERING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edward J. HUDSON et al., Respondents.

Walter E. Barton, Washington, D. C., for taxpayers. Harry Marselli, Ellis N. Slack, Hilbert P. Zarky, Special Assistants to Attorney General, Theron L. Caudle, Assistant Attorney General, Charles Oliphant, Chief Counsel, Bernard D. Daniels, Special Attorney, Bureau of Internal Revenue, Washington, D. C., for Commissioner.


Walter E. Barton, Washington, D. C., for taxpayers.

Harry Marselli, Ellis N. Slack, Hilbert P. Zarky, Special Assistants to Attorney General, Theron L. Caudle, Assistant Attorney General, Charles Oliphant, Chief Counsel, Bernard D. Daniels, Special Attorney, Bureau of Internal Revenue, Washington, D. C., for Commissioner.

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

PER CURIAM.

Pursuant to the motion and order entered on September 19, 1949 to enter judgment in the case of Commissioner of Internal Revenue v. Mary B. Downes, Tax Court Docket No. 16384, consonant with the judgment entered in the case of Commissioner of Internal Revenue v. Edward J. Hudson, Tax Court Docket No. 16380, and the motion for judgment filed by the respondent to enter judgment in the case of Commissioner of Internal Revenue v. Mary B. Downes, Tax Court Docket No. 16384 consonant with the judgment entered by this Court in the case entitled: Commissioner of Internal Revenue, Petitioner, v. Edward J. Hudson, Respondent, 5 Cir., 183 F.2d 180, it is now here ordered, adjudged and decreed by this Court that the judgment of the Tax Court of the United States in Commissioner of Internal Revenue v. Mary B. Downes, 11 T.C. 1042, be, and the same is hereby, affirmed.


Summaries of

Hudson Engineering Corporation v. Commissioner of Internal Revenue

United States Court of Appeals Fifth Circuit.
Oct 16, 1950
184 F.2d 518 (5th Cir. 1950)
Case details for

Hudson Engineering Corporation v. Commissioner of Internal Revenue

Case Details

Full title:HUDSON ENGINEERING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals Fifth Circuit.

Date published: Oct 16, 1950

Citations

184 F.2d 518 (5th Cir. 1950)
184 F.2d 520
184 F.2d 519

Citing Cases

C.H. Leavell & Co. v. Comm'r of Internal Revenue

* * * ’ Accord, Edward J. Hudson, 11 T.C. 1042, 1050 (1948), affd. 183 F.2d 180 (C.A. 5, 1950), 184 F.2d 518…