Farish v. Commissioner

Fifth Circuit Court of Appeals

Decided April 26, 1939.

Fifth Circuit Court of Appeals · decided 1939-04-26

2 counsel of record

Relies on Blaffer v. Commissioner

Decided 1939-04-26

¶1Walter E. Barton, of Washington, D. C., for petitioner.

¶2Helen R. Carloss 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 John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

¶3Before FOSTER, SIBLEY, and McCORD, Circuit Judges.

¶4McCORD, Circuit Judge.

¶5The above entitled case was by stipulation to be disposed of by the decision in the case of R. L. Blaffer, Petitioner v. Commissioner of Internal Revenue, 5 Cir., 103 F.2d 489, this day decided.

¶6The petition for review is, therefore, denied and the judgment of the Board is affirmed.

¶7SIBLEY, Circuit Judge, dissents.