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TOMLINSON v. RUTLAND

No. 20542.

327 F.2d 668 (1964)

Laurie W. TOMLINSON, District Director of Internal Revenue, Appellant, v. Hubert RUTLAND and Ruth Rutland, his wife, Appellees.

United States Court of Appeals Fifth Circuit.

February 19, 1964.

Attorney(s) appearing for the Case

James H. Walsh, Asst. U. S. Atty., Jacksonville, Fla., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Miami, Fla., Harry Baum, Timothy Dyk, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

S. E. Simmons, St. Petersburg, Fla., for appellees.

Before TUTTLE, Chief Judge, and PHILLIPS and JONES, Circuit Judges.

PER CURIAM.

The facts here presented are different only in detail from those in Commissioner v. Birch Ranch and Oil Co., 9th Cir. 1951, 192 F.2d 924, affirming Birch Ranch and Oil Co. v. Commissioner, 13 T.C. 930. The principles there stated are sound and require the affirmance of the district court.

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