Case Name: Raymond J. MEARS, a/k/a R. J. Mears et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1967-11-29
Citations: 386 F.2d 450
Docket Number: No. 24534
Parties: Raymond J. MEARS, a/k/a R. J. Mears et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 386
Pages: 450–450

Head Matter:
Raymond J. MEARS, a/k/a R. J. Mears et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 24534.
United States Court of Appeals Fifth Circuit.
Nov. 29, 1967.
Benjamin S. Schwartz, Richard B. Wallace, Miami, Fla., for petitioners.
Lester R. Uretz, Chief Counsel, IRS, Charles Owen Johnson, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Robert N. Anderson, Chester C. Davenport, Attys., Dept, of Justice, Washington, D. C., for respondent.
Before JONES, WISDOM and DYER, Circuit Judges.

Opinion:
PER CURIAM:
This appeal tests the correctness of a memorandum decision of the Tax Court finding liability of the petitioner for income tax deficiencies. Mears v. Commissioner, Par. 66173, P-H T.C. The applicable rules of law were correctly stated and applied by the Tax Court in reaching its conclusion. Its decision is
Affirmed.