Commissioner v. Bruce E. (198 F.2d 267, 1952)

United States Court of Appeals for the Fifth Circuit 1952-07-24

Citations

Full opinion text

RUSSELL, Circuit Judge. These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265. The decision of the Tax Court is Affirmed. STRUM, Circuit Judge, dissents.