Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. Russell WAIT and Katharyn Wait, Respondents
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1938-06-06
Citations: 96 F.2d 1016
Docket Number: No. 8578
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. Russell WAIT and Katharyn Wait, Respondents.
Judges: Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 96
Pages: 1016–1016

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. Russell WAIT and Katharyn Wait, Respondents.
No. 8578.
Circuit Court of Appeals, Fifth Circuit.
June 6, 1938.
Howard P. Locke, Sewall Key, J. Louis Monarch, and' Berryman Green, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Frank M. Thompson, Sp. Atty., Bur. Int. Rev., of Washington, D; C., for petitioner.
D. A. Simmons, of Houston, Tex., for respondents.
Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.

Opinion:
PER CURIAM.
The judgment is reversed and the cause remanded on the authority of Helvering, Com'r of Internal Revenue v. Gerhardt, 58 S.Ct. 969, 82 L.Ed. -, decided May 16, 1938.