Case Name: FORD DEALERS ADVERTISING FUND, INC., Jacksonville Division, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1972-02-04
Citations: 456 F.2d 255
Docket Number: No. 71-2856
Parties: FORD DEALERS ADVERTISING FUND, INC., Jacksonville Division, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 456
Pages: 255–255

Head Matter:
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.

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