Case ID: f2d_456/html/0255-01.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

FORD DEALERS ADVERTISING FUND, INC., Jacksonville Division, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
    No. 71-2856
    Summary Calendar.
    
    United States Court of Appeals, Fifth Circuit.
    Feb. 4, 1972.
    Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., U. S. Dept, of Justice, Meyer Rothwacks, Elmer J. Kelsey, William S. Estabrook, Attys. Tax Div., Dept, of Justice K. Martin Worthy, Chief Counsel, Eugene F. Colella, I.R.S., Washington, D. C., for respondent-appellant.
    William R. Frazier, Jacksonville, Fla., for petitioner-appellee.
    Before BELL, AINSWORTH and GODBOLD, Circuit Judges.
    
      
       Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir., 1970, 431 F.2d 409, Part I.
    
   PER CURIAM:

Affirmed on the opinion of the Tax Court, 55 T.C. 761 (1971).