Case ID: f2d_217/html/0952-03.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

W. F. EDWARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L. C. EDWARDS, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 15132.
    United States Court of Appeals, Fifth Circuit.
    Jan. 18, 1955.
    
      George W. Erieksen, 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.