Fain v. Commissioner

Fifth Circuit Court of Appeals

Decided April 26, 1935.

Fifth Circuit Court of Appeals · decided 1935-04-26

2 counsel of record

Relies on Murchison's Estate v. Commissioner

Opinion by (per_curiam) · Decided 1935-04-26

¶1John B. King, of Wichita Falls, Tex., for petitioners.

¶2Frank J. Wideman, Asst. Atty. Gen., Lucius A. Buck and Sewall Key, Sp. Assts. to Atty. Gen., and Robt. H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

¶3Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

¶4PER CURIAM.

¶5On the authority of Estate of Mrs. C. W. Murchison v. Commissioner of Internal Revenue (C. C. A.) 76 F.(2d) 641, decided March 29, 1935, the petitions for review herein are denied.