Commissioner v. Eaton

Fifth Circuit Court of Appeals

Decided March 10, 1954.

Fifth Circuit Court of Appeals · decided 1954-03-10

Cited by 3 later decisions — most recently March 1983

3 federal appellate ·

2 counsel of record

Relies on Sultan v. Commissioner · Brodhead v. Commissioner · Archie v. Shell Oil Company

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1954-03-10

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¶1EL Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Joseph F. Goetten, Meyer Rothwacks, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for petitioner.

¶2Milton Cades, Smith, Wild, Beebe & Cades, J. Russell Cades, Eugene H. Beebe, Honolulu, Hawaii, for respondents.

¶3Before MATHEWS, STEPHENS and BONE, Circuit Judges.

¶4PER CURIAM.

¶5The Commissioner of Internal Revenue seeks review of two decisions of the Tax Court — a decision redetermining the income tax liability of Roy Eaton for the calendar years 1943, 1944, 1945 and 1946 and a decision redetermining the income tax liability of Genevieve H. Eaton for the calendar years 1945 and 1946. The decisions are affirmed on the authority of Commissioner v. Sultan, 9 Cir., 210 F.2d 652, affirming Sultan v. Commissioner, 18 T.C. 715; Commissioner v. Brodhead, 9 Cir., 210 F.2d 652, affirming Brodhead v. Commissioner, 18 T.C. 726.