Case Name: Laurie W. TOMLINSON, District Director of Internal Revenue, Appellant, v. Hubert RUTLAND and Ruth Rutland, his wife, Appellees
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1964-02-19
Citations: 327 F.2d 668
Docket Number: No. 20542
Parties: Laurie W. TOMLINSON, District Director of Internal Revenue, Appellant, v. Hubert RUTLAND and Ruth Rutland, his wife, Appellees.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 327
Pages: 668–668

Head Matter:
Laurie W. TOMLINSON, District Director of Internal Revenue, Appellant, v. Hubert RUTLAND and Ruth Rutland, his wife, Appellees.
No. 20542.
United States Court of Appeals Fifth Circuit.
Feb. 19, 1964.
James H. Walsh, Asst. U. S. Atty., Jacksonville, Fla., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept, of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Miami, Fla., Harry Baum, Timothy Dyk, Attys., Tax Div., Dept, of Justice, Washington, D. C., for appellant.
S. E. Simmons, St. Petersburg, Fla., for appellees.
Before TUTTLE, Chief Judge, and PHILLIPS and JONES, Circuit Judges.
Of the Tenth Circuit, sitting by designation.

Opinion:
PER CURIAM.
The facts here presented are different only in detail from those in Commissioner v. Birch Ranch and Oil Co., 9th Cir. 1951, 192 F.2d 924, affirming Birch Ranch and Oil Co. v. Commissioner, 13 T.C. 930. The principles there stated are sound and require the affirmance of the district court.
Affirmed.