Dearing v. Commissioner

Fifth Circuit Court of Appeals

Decided March 3, 1939.

Fifth Circuit Court of Appeals · decided 1939-03-03

2 counsel of record

Relies on Dearing v. Commissioner

Decided 1939-03-03

¶1Walter M. Van Nort, of Dallas, Tex., for petitioners.

¶2A. F. Prescott and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

¶3Before FOSTER, SIBLEY, and Mc-CORD, Circuit Judges.

¶4SIBLEY, Circuit Judge.

¶5On the authority of the decision in Willis R. Dearing v. Commissioner of Internal Revenue, 5 Cir., 102 F.2d 91, this day decided, the judgment of the Board of Tax Appeals in this case is affirmed.