Edwards v. Commissioner of Internal Revenue

Full title: W.F. EDWARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent…

Court: United States Court of Appeals, Fifth Circuit

Date published: Jan 18, 1955

217 F.2d 952 (5th Cir. 1955)

Opinion

No. 15132.

January 18, 1955.

Petitions for Review of Decisions of the Tax Court of the United States (District of Florida).

George W. Ericksen, Chester H. Ferguson (of MacFarlane, Ferguson, Allison Kelly), Tampa, Fla., for petitioner.

Robert B. Ross, Sp. Asst. to Atty. Gen. Ellis N. Slack, Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Chief Counsel Int. Rev. Serv., Rollin H. Transue, Sp. Atty., Washington, D.C., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.

PER CURIAM.

Affirmed, 20 T.C. 615. Watson v. Commissioner, 345 U.S. 544, 73 S.Ct. 848, 97 L.Ed. 1232, rehearing denied, 345 U.S. 1003, 73 S.Ct. 1128, 97 L.Ed. 1408.