Case Name: Edward H. RUSSELL and Doris B. Russell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1965-06-01
Citations: 345 F.2d 534
Docket Number: No. 21281
Parties: Edward H. RUSSELL and Doris B. Russell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 345
Pages: 534–534

Head Matter:
Edward H. RUSSELL and Doris B. Russell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 21281.
United States Court of Appeals Fifth Circuit.
June 1, 1965.
C. Delbert Hosemann and Brunini, Everett, Grantham & Quin, Vicksburg, Miss., for petitioners.
Ralph A. Muoio, Atty., Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, John B. Jones, Jr., Acting Asst. Atty. Gen., Harry Baum, Attys., Dept, of Justice, Sheldon S. Cohen, Chief Counsel, I. R. S., Charles Owen Johnson, Atty., I. R. S., Washington, D. C., for respondent.
Before WISDOM and GEWIN, Circuit Judges, and BOOTLE, District Judge.

Opinion:
PER CURIAM.
There is little or nothing we can say to add to the opinion of the Tax Court. 40 T.C. 810. We adopt that opinion as our own opinion and affirm the decision of the Tax Court.