COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
JAMES Q. NEWTON, JR., RESPONDENT; COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. JAMES Q. NEWTON TRUST, RESPONDENT
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
JAMES Q. NEWTON, JR., RESPONDENT; COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. JAMES Q. NEWTON TRUST, RESPONDENT
122 F.2d 416
United States Court of Appeals for the Tenth Circuit (1941)
Opinion of the Court
PHILLIPS, Circuit Judge.
The ultimate questions here presented are identical with those considered by the court in Commissioner of Internal Revenue v. Cement Investors, Inc., 10 Cir., 122 F. 2d 380, this day decided, the facts being substantially the same, except as to the amount of bonds involved and the cost thereof to the respective taxpayers.
Therefore, on authority of Commissioner of Internal Revenue v. Cement Investors, Inc., the orders of the Board of Tax Appeals are respectively affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Commissioner of Internal Revenue v. Cement Invs., Inc., 122 F.2d 380 (10th Cir. 1941)