Jenkins v. Commissioner of Internal Revenue

Full title: James L. JENKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. James…

Court: United States Court of Appeals, Third Circuit

Date published: Jan 13, 1955

217 F.2d 951 (3d Cir. 1955)

Opinion

Nos. 11411-11416.

Argued January 6, 1955.

Decided January 13, 1955.

Petitions to Review Decisions of the Tax Court of the United States.

Lloyd H. Young, Clarksburg, W. Va. (Maxwell Young, Clarksburg, W. Va., on the brief), for petitioners.

Louise Foster, Washington, D.C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before MARIS, GOODRICH and STALEY, Circuit Judges.

PER CURIAM.

These cases are indistinguishable in principle from Patsch v. Commissioner of Internal Revenue, 3 Cir., 1953, 208 F.2d 532. Upon the authority of that case the decisions of the Tax Court in the present cases will be affirmed.