Case Name: Joyce DE LA BEGASSIERE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1959-12-15
Citations: 272 F.2d 709
Docket Number: No. 17757
Parties: Joyce DE LA BEGASSIERE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 272
Pages: 709–709

Head Matter:
Joyce DE LA BEGASSIERE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17757.
United States Court of Appeals Fifth Circuit.
Dec. 15, 1959.
Bernard Weiss, New York City, for petitioner.
Arthur I. Gould, Harry Baum, Meyer Rothwacks, Dept. of Justice, Washington, D. C., Howard A. Heffron, Acting Asst. Atty. Gen., Charles K. Rice, Asst. Atty. Gen., Charles P. Dugan, Sp. Atty., I.R.S., Arch M. Cantrall, Chief Counsel, I.R.S., Washington, D. C., for respondent.
Before CAMERON, JONES and BROWN, Circuit Judges.

Opinion:
PER CURIAM.
In this case, where the issue is primarily one of fact, it does not appear that the findings of the Tax Court are clearly erroneous, nor does it appear that the Tax Court failed to apply the correct rules of law. De la Begassiere v. Commissioner, 31 T.C. 1031. The decision of the Tax Court is
Affirmed.