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ARMES v. COMMISSIONER

Docket No. 5901-66.

32 T.C.M. 385 (1973)

T.C. Memo. 1973-88

Jay J. Armes and Rose B. Armes v. Commissioner.

United States Tax Court.

Filed April 17, 1973.

Attorney(s) appearing for the Case

Towner Leeper, Leeper & Samaniego, P.C., Executive Center, 4150 Rio Bravo, El Paso, Tex., for the petitioners. Ralph V. Bradbury, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case is before the Court on an order of remand by the Court of Appeals for the Fifth Circuit pursuant to its opinion in Armes v. Commissioner [71-2 USTC ¶ 9716], 448 F.2d 972 (1971). In that opinion, the Court of Appeals affirmed our decision (opinion released as T.C. Memo. 1969-181) [Dec. 29,729(M)] as to the...

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