Case ID: f2d_102/html/0983-03.html
Source: Caselaw Access Project
Author: {"author": "SIBLEY, Circuit Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Mrs. Willis R. DEARING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8884.
    Circuit Court of Appeals, Fifth Circuit.
    March 3, 1939.
    Walter M. Van Nort, of Dallas, Tex., for petitioners.
    A. F. Prescott and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
    Before FOSTER, SIBLEY, and Mc-CORD, Circuit Judges.
   SIBLEY, Circuit Judge.

On the authority of the decision in Willis R. Dearing v. Commissioner of Internal Revenue, 5 Cir., 102 F.2d 91, this day decided, the judgment of the Board of Tax Appeals in this case is affirmed.