COMMISSIONER OF INTERNAL REVENUE v. SMITH

No. 14042.

198 F.2d 1020 (1952)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sol SMITH, Respondent.

United States Court of Appeals Fifth Circuit.

September 25, 1952.


Attorney(s) appearing for the Case

Ellis N. Slack, Acting Asst. Atty. Gen., Mason B. Leming, Acting Chief Counsel, Bureau of Internal Revenue, Washington, D. C., John M. Morawski, Sp. Atty., for petitioner.

Aaron Goldfarb, Houston, Tex., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.


PER CURIAM.

This cause came on to be heard upon the motion filed by respondent for a judgment affirming the decision of the Tax Court of the United States in the above entitled and numbered cause, for the reason that the decisions of this Court in Commissioner v. Guminski, 198 F.2d 265, and Commissioner v. Gentry, 198 F.2d 267, were concerned with the same...

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