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HIRST v. C. I. R.

No. 75-1543.

572 F.2d 427 (1978)

Edna Bennett HIRST, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided January 4, 1978.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Tax Division, Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Louis A. Bradbury, Attys., Tax Division, Dept. of Justice, Washington, D.C., on brief), for appellant.

Michael Mulroney, Washington, D.C. (John P. Lipscomb, Lee, Toomey & Kent, Washington, D.C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BRYAN, Senior Circuit Judge, and WINTER, CRAVEN, BUTZNER, RUSSELL, WIDENER and HALL, Circuit Judges, sitting

PER CURIAM:

After a hearing by a panel of this court, Judge Roszel C. Thomsen, United States District Judge for the District of Maryland, sitting by designation, prepared an opinion for a majority of the panel reaching a conclusion that the judgment of the Tax Court should be reversed. Senior Judge Albert V. Bryan prepared a dissenting opinion. After these opinions had been circulated but before they had been filed, a majority of the judges in regular active service...

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