TRANSPORT CO. OF TEXAS v. C. I. R.

No. 75-1506.

536 F.2d 93 (1976)

The TRANSPORT COMPANY OF TEXAS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 2, 1976.


Attorney(s) appearing for the Case

O. Jan Tyler, Robert K. Sands, Dallas, Tex., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Gilbert E. Andrews, Jr., Acting Chief, Appellate Section, Dept. of Justice, Meade Whitaker, Chief Counsel, I. R. S., Bennett N. Hollander, Louis A. Bradbury, Wynette J. Hewett, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before GEWIN, GODBOLD and SIMPSON, Circuit Judges.


PER CURIAM:

This is an appeal from a decision of the United States Tax Court finding a deficiency of $44,404.94 in the taxpayer's federal income tax for 1964. The Tax Court's findings of fact and the opinion of Judge Goffe were filed on July 31, 1974; they are attached as Appendix "A." We affirm on the basis of that opinion and add but a few brief comments.

The issue on this appeal is whether the Commissioner succeeded in the Tax Court in establishing that...

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