HIBLER v. COMMISSIONER OF INTERNAL REVENUE

No. 24318.

383 F.2d 989 (1967)

Larry D. HIBLER and Juanita Hibler, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

November 2, 1967.


Attorney(s) appearing for the Case

Edward R. Smith, Smith & Baker, Lubbock, Tex., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Donald A. Statland, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before JONES and GODBOLD, Circuit Judges, and SCOTT, District Judge.


PER CURIAM:

The facts giving rise to this appeal and the controlling principles of law are set forth in the opinion of the Tax Court. Hibler v. Commissioner, 46 T.C. 663. We are in agreement with its decision. The appellant on argument stresses the opinion of this Court in Moberg v. Commissioner, 5 Cir., 365 F.2d 337, which was decided too late for consideration by the Tax Court. The facts of the

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