Case ID: f2d_345/html/0534-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Edward H. RUSSELL and Doris B. Russell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 21281.
    United States Court of Appeals Fifth Circuit.
    June 1, 1965.
    C. Delbert Hosemann and Brunini, Everett, Grantham & Quin, Vicksburg, Miss., for petitioners.
    Ralph A. Muoio, Atty., Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, John B. Jones, Jr., Acting Asst. Atty. Gen., Harry Baum, Attys., Dept, of Justice, Sheldon S. Cohen, Chief Counsel, I. R. S., Charles Owen Johnson, Atty., I. R. S., Washington, D. C., for respondent.
    Before WISDOM and GEWIN, Circuit Judges, and BOOTLE, District Judge.
   PER CURIAM.

There is little or nothing we can say to add to the opinion of the Tax Court. 40 T.C. 810. We adopt that opinion as our own opinion and affirm the decision of the Tax Court.