H. G. IRBY, JR. AND EDDICE IRBY, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
H. G. IRBY, JR. AND EDDICE IRBY, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
274 F.2d 208
Court of Appeals for the Fifth Circuit (1960)
Cited by 1 case
Opinion of the Court
PER CURIAM.
The respondent concedes that the opinion in Commissioner of Internal Revenue v. Acker, 80 S.Ct. 144, makes it necessary for the Tax Court’s decision to be corrected so as to eliminate the amount of $2,540.98 added to the tax under 26 U.S. C., 1952 ed., § 294(d) (2). It is so ordered. On the other questions presented for review, we find ourselves in agreement with the opinion and decision of the Tax Court. 30 T.C. 1166. Its decision is therefore
Corrected and affirmed.
CAMERON, Circuit Judge, dissenting.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Houston Fire & Cas. Ins. Co. v. Reba Ivens, 338 F.2d 452 (5th Cir. 1964)
Authorities Cited
- Commissioner of Internal Revenue v. Acker, 361 U.S. 87 (U.S. 1959)