Case Name: COMMISSIONER OF INTERNAL REVENUE v. MASTERSON; MASTERSON v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1942-05-29
Citations: 128 F.2d 526
Docket Number: No. 9903
Parties: COMMISSIONER OF INTERNAL REVENUE v. MASTERSON. MASTERSON v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before HUTCHESON, HOLMES, and McCORD,.Circuit'Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 526–528

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. MASTERSON. MASTERSON v. COMMISSIONER OF INTERNAL REVENUE.
No. 9903.
Circuit Court of Appeals, Fifth Circuit.
May 29, 1942.
For prior 'opinion, see 127 F.2d 252, affirming- a decision of the Board of Tax Appeals, 42 B.T.A. 419.
L. W. Post, Sewall Key, J'.- Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel Ó. Clark, Jr., Ass.t.. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, all of ■ Washington, D. C., for Commissioner.
Harry C.' Weeks and Benj. Bird, both 'of Ft. Worth, Tex., and Chas. H.'Keffer, "of Amarillo, Tex., for respondént.
Before HUTCHESON, HOLMES, and McCORD,.Circuit'Judges.

Opinion:
PER CURIAM.
As neither of the judges who concurred in the opinion desire a rehearing the .petition is hereby denied.