Brother Trust, Norman Asher, Trustee, Transferee v. Commissioner of Internal Revenue

Tenth Circuit Court of Appeals

December 6, 1950.

Tenth Circuit Court of Appeals · decided 1950-12-06

2 counsel of record

Relies on Wolan v. Commissioner · Delmont v. American Kennel Club

Opinion by Per Curiam · Decided 1950-12-06

On Petition to Review the Decision of the Tax Court of the United States.

William L. Branch, and R. A. Lauterbach, Denver, Colo., for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Department of Justice, and Charles Oliphant, Chief Counsel, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before PHILLIPS, Chief Judge, and HUXMAN, Circuit Judge.

PER CURIAM.

¶1

Affirmed December 6, 1950, pursuant to stipulation, on authority of case No. 4063, Wolan v. Commissioner of Internal Revenue, 10 Cir., 184 F.2d 101.