LAURIE W. TOMLINSON, DISTRICT DIRECTOR OF INTERNAL REVENUE, APPELLANT,
v.
HUBERT RUTLAND AND RUTH RUTLAND, HIS WIFE, APPELLEES
LAURIE W. TOMLINSON, DISTRICT DIRECTOR OF INTERNAL REVENUE, APPELLANT,
HUBERT RUTLAND AND RUTH RUTLAND, HIS WIFE, APPELLEES
327 F.2d 668
Court of Appeals for the Fifth Circuit (1964)
Opinion of the Court
PER CURIAM.
The facts here presented are different only in detail from those in Commissioner v. Birch Ranch and Oil Co., 9th Cir. 1951, 192 F. 2d 924, affirming Birch Ranch and Oil Co. v. Commissioner, 13 T.C. 930. The principles there stated are sound and require the affirmance of the district court.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Commissioner of Internal Revenue v. Birch Ranch & OIL Co., 192 F.2d 924 (9th Cir. 1951)