Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. McNUTT-BOYCE COMPANY, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1963-12-20
Citations: 324 F.2d 957
Docket Number: No. 20341
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. McNUTT-BOYCE COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 324
Pages: 957–957

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. McNUTT-BOYCE COMPANY, Respondent.
No. 20341.
United States Court of Appeals Fifth Circuit.
Dec. 20, 1963.
Crane C. Hauser, Chief Counsel, I. R. S., Glen E. Hardy, Atty., I. R. S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David 0. Walter, William A. Friedlander, Attys., Dept, of Justice, Washington, D. C., for petitioner.
Junius H. Payne, Jr., Alexandria, La., Gerald D. Morgan, Arthur Peter, Jr., Lee I. Park, Washington, D. C., Hamel, Morgan, Park & Saunders, Washington, D. C., for respondent.
Before RIVES, JONES and WISDOM, Circuit Judges.

Opinion:
PER CURIAM.
This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court. McNutt-Boyce Company v. Commissioner, 38 T.C. 462. Its decision is
Affirmed.