Case Name: COMMISSIONER OF INTERNAL REVENUE v. Bruce E. and Katherine GENTRY; COMMISSIONER OF INTERNAL REVENUE v. I. A. CRAIG
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1952-07-24
Citations: 198 F.2d 267
Docket Number: No. 13910
Parties: COMMISSIONER OF INTERNAL REVENUE v. Bruce E. and Katherine GENTRY. COMMISSIONER OF INTERNAL REVENUE v. I. A. CRAIG.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 198
Pages: 267–267

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. Bruce E. and Katherine GENTRY. COMMISSIONER OF INTERNAL REVENUE v. I. A. CRAIG.
No. 13910.
United States Court of Appeals, Fifth Circuit.
July 24, 1952.
Melva M. Graney, Lee A. Jackson, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Mason B. Leming, Acting Chief Counsel, John M. Morawski, Special Atty., Bureau Int. Revenue, Washington, D. C., for petitioner.
Code E. Edwards, Fort Worth, Tex., for respondents.
Before HUTCHESON, Chief Judge, and RUSSELL, and STRUM, Circuit Judges.

Opinion:
RUSSELL, Circuit Judge.
These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265.
The decision of the Tax Court is
Affirmed.
STRUM, Circuit Judge, dissents.