262 F2d 589 McMurtry v. Commissioner of Internal Revenue
262 F.2d 589
59-1 USTC P 9209
R. L. McMURTRY and Mary P. McMurtry, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17387.
United States Court of Appeals Fifth Circuit.
Jan. 29, 1959.
Arthur Glover, Amarillo, Tex., for petitioner.
C. Guy Tadlock, Harry Baum, Lee A. Jackson, Dept. of Justice, Washington, D.C., John M. Morawski, Sp. Atty., I.R.S., Washington, D.C., Arch M. Cantrall, Chief Counsel, I.R.S., Washington, D.C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Before HUTCHESON, Circuit Judge, and RIVES and JONES, Circuit Judges.
PER CURIAM.
The issues here presented and the facts by which they are presented are set forth in the opinion of the Tax Court. McMurtry v. Commissioner, 29 T.C. 1091. We are in agreement with the Tax Court's determination. Its decision is
Affirmed.