Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. N. B. WHITCOMB MONEY SYNDICATE, Trust Co. of Georgia, Syndicate Manager, Respondent; SAME v. COCA-COLA SYNDICATE NO. 2, Trust Co. of Georgia, Syndicate Manager, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1938-03-29
Citations: 95 F.2d 598
Docket Number: Nos. 8673, 8674
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. N. B. WHITCOMB MONEY SYNDICATE, Trust Co. of Georgia, Syndicate Manager, Respondent. SAME v. COCA-COLA SYNDICATE NO. 2, Trust Co. of Georgia, Syndicate Manager, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 95
Pages: 598–599

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. N. B. WHITCOMB MONEY SYNDICATE, Trust Co. of Georgia, Syndicate Manager, Respondent. SAME v. COCA-COLA SYNDICATE NO. 2, Trust Co. of Georgia, Syndicate Manager, Respondent.
Nos. 8673, 8674.
Circuit Court of Appeals, Fifth Circuit.
March 29, 1938.
Lucius A. Buck, Sewall Key, J. Louis Monarch, and Lee A. Jackson, Sp”. Assts. to Atty. Gen., James 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 petitioner.
John E. McClure, of Washington, D. C., and Pope F. Brock, of Atlanta, Ga., for respondent.
Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.'

Opinion:
FOSTER, Circuit Judge.
These two cases involve substantially similar facts and present the same issues-as were considered in the case of Commis sioner of Internal Revenue v. N. B. Whit-comb Coca-Cola Syndicate, etc., 5 Cir., 95 E.2d 596, decided this day. On the authority of that case the judgments are affirmed.
Affirmed.
SIBLEY, Circuit Judge, took no part in the disposition of these cases.