327 F2d 668 Tomlinson v. Rutland

327 F.2d 668

64-1 USTC P 9267

Laurie W. TOMLINSON, District Director of Internal Revenue, Appellant,
Hubert RUTLAND and Ruth Rutland, his wife, Appellees.

No. 20542.

United States Court of Appeals Fifth Circuit.

Feb. 19, 1964.

James H. Walsh, Asst. U.S. Atty., Jacksonville, Fla., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D.C., Edith House, Asst. U.S. Atty., Miami, Fla., Harry Baum, Timothy Dyk, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant.

S. E. Simmons, St. Petersburg, Fla., for appellees.

Before TUTTLE, Chief Judge, and PHILLIPS1 and JONES, Circuit judges.


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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.




Of the Tenth Circuit, sitting by designation