McLean v. Commissioner

Fifth Circuit Court of Appeals

Decided Jan. 29, 1942.

Fifth Circuit Court of Appeals · decided 1942-01-29

Cited by 5 later decisions — most recently November 1944

2 counsel of record

Relies on McLean v. Commissioner · McLean v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1942-01-29

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¶1L. J. Benckenstein, of Beaumont, Tex., for petitioner.

¶2Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to 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, HUTCHESON, and HOLMES, Circuit Judges.

¶4PER CURIAM.

¶5Pursuant to the motion of counsel for respondent filed herein on January 29, 1942, to enter the same judgment in the above numbered and entitled case as was entered by this Court on June 20, 1941, in the case Marrs McLean, Petitioner, v. Commissioner of Internal Revenue, Respondent, 5 Cir., 120 F.2d 942,. it is now here ordered, adjudged and decreed by this Court that the decision of the said United States Board of Tax Appeals, 41 B.T.A. 565, in this cause be, and the same is hereby, affirmed.