1. Home
  2. Browse Decisions
  3. F.2d
  4. 459 F.2d
  5. 459 F.2d 1043 (1972)
 

SMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 72-1025.

459 F.2d 1043 (1972)

O. J. SMITH and Minnie R. Smith, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 2, 1972.

Attorney(s) appearing for the Case

Jeff D. Batts, Rocky Mount, N. C. (Biggs, Meadows, & Batts, Rocky Mount, N. C., on brief), for appellants.

Robert Stephens Watkins, Atty., Tax Division, Department of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, Attys., Tax Division, Department of Justice, on brief), for appellee.

Before HAYNSWORTH, Chief Judge, RUSSELL, Circuit Judge, and BLATT, District Judge.

PER CURIAM:

The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases