Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. J. SHEA and Nina L. Shea, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1964-02-13
Citations: 327 F.2d 1002
Docket Number: No. 19615
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. J. SHEA and Nina L. Shea, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 327
Pages: 1002–1003

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. J. SHEA and Nina L. Shea, Respondent.
No. 19615.
United States Court of Appeals Fifth Circuit.
Feb. 13, 1964.
Louis F. Oberdorfer, Asst. Atty. Gen., Dept, of Justice, Crane C. Hauser, Chief Counsel, I.R.S., John M. Morawski, Atty., I.R.S., Meyer Rothwaeks, Robert L. Waters, Harry Baum and Philip B. Hey-mann, Attys., Dept, of Justice, Washington, D. C., for petitioner.
Vester T. Hughes, Jr., Dallas, Tex., for respondent.
Before TUTTLE, Chief Judge, and WISDOM and GEWIN, Circuit Judges.

Opinion:
PER CURIAM:
We have carefully considered the opinion of the Tax Court and conclude that the decision of that Court should be affirmed on the basis of the well reasoned opinion which is published at 36 T.C. 577.
The judgment is Affirmed.