Case Name: W. F. EDWARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; L. C. EDWARDS, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1955-01-18
Citations: 217 F.2d 952
Docket Number: No. 15132
Parties: W. F. EDWARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L. C. EDWARDS, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 217
Pages: 952–953

Head Matter:
W. F. EDWARDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L. C. EDWARDS, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 15132.
United States Court of Appeals, Fifth Circuit.
Jan. 18, 1955.
George W. Erieksen, Chester H. Ferguson (of MacFarlane, Ferguson, Allison & Kelly), Tampa, Fla., for petitioner.
Robert B. Ross, Sp. Asst. to Atty. Gen. Ellis N. Slack, Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Chief Counsel Int. Rev. Serv., Rollin H. Transue, Sp. Atty., Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed, 20 T.C. 615. Watson v. Commissioner, 345 U.S. 544, 73 S.Ct. 848, 97 L.Ed. 1232, rehearing denied, 345 U.S. 1003, 73 S.Ct. 1128, 97 L.Ed. 1408.