Case Name: William E. HEUER, Jr. and Lucille M. Heuer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1960-12-06
Citations: 283 F.2d 865
Docket Number: No. 18233
Parties: William E. HEUER, Jr. and Lucille M. Heuer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 283
Pages: 865–865

Head Matter:
William E. HEUER, Jr. and Lucille M. Heuer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 18233.
United States Court of Appeals Fifth Circuit.
Dec. 6, 1960.
Louis Dutrey, Elwood H. Clay, New Orleans, La., Clay, Coleman, Dutrey & Thomson, New Orleans, La., for petitioners.
C. Guy Tadlock, Robert N. Anderson, Lee A. Jackson, Dept, of Justice, Washington, D. C., Charles P. Dugan, Sp. Atty., I.R.S., Hart H. Spiegel, Chief Counsel, I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Before RIVES, Chief Judge, and CAMERON and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The facts from which this controversy arose and the reasons given by the Tax Court for its decisions sustaining the position of the Commissioner are set forth in the opinion of the Tax Court. Heuer v. Commissioner of Internal Revenue, 32 T.C. 947. We are in agreement with the conclusions reached by the Tax Court and its decision is
Affirmed.