Case Name: Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M. Smith), formerly husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1963-03-01
Citations: 313 F.2d 636
Docket Number: No. 19863
Parties: Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M. Smith), formerly husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 313
Pages: 636–636

Head Matter:
Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M. Smith), formerly husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 19863.
United States Court of Appeals Fifth Circuit.
March 1, 1963.
Amos E. Jackson, Palm Beach, Fla., for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen.,. Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty.. Gen., Norman H. Wolfe, Alec A.. Pandaleon, Attys., Dept. of Justice,. Crane C. Hauser, Chief Counsel, John M. Morawski, Atty., I.R.S., Washington,. D. C., for respondent.
Before TUTTLE, Chief Judge, and POPE and JONES, Circuit Judges.
Of the Ninth Circuit, sitting by designation.

Opinion:
PER CURIAM.
In this ease we are in agreement with the conclusions reached by the Tax Court 37 T.C. 230. Its decision is
Affirmed.