COMMISSIONER OF INTERNAL REVENUE v. SULLIVAN

No. 14562.

210 F.2d 607 (1954)

COMMISSIONER OF INTERNAL REVENUE v. SULLIVAN et al.

United States Court of Appeals Fifth Circuit.

February 23, 1954.


Attorney(s) appearing for the Case

Ellis N. Slack, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Charles W. Davis, Chief Counsel, Bureau Int. Rev., Charles E. Lowery, Sp. Atty., Bureau Int. Rev., Lee A. Jackson, Sp. Asst. to Atty. Gen. and Melva M. Graney, Sp. Asst. to Atty. Gen., for petitioner.

Dorothy Ann Kinney, Amarillo, Tex., for respondents.

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


HOLMES, Circuit Judge.

These appeals involve income taxes for the calendar year 1943. They are in consolidated proceedings and were taken by the Commissioner from decisions of the Tax Court entered on August 11, 1952. Petitions for review were filed November 4, 1952. This court accordingly has jurisdiction of the cases under Section 1141(a) of the Internal Revenue Code, as amended by Section 36 of the Act of June 25, 1948, 26 U.S.C.A. § 1141(a). Error is assigned...

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