Case Name: Horace E. OLIVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. and Kathleen OLIVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1955-01-24
Citations: 218 F.2d 352
Docket Number: No. 15097
Parties: Horace E. OLIVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. and Kathleen OLIVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 218
Pages: 352–352

Head Matter:
Horace E. OLIVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. and Kathleen OLIVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 15097.
United States Court of Appeals, Fifth Circuit.
Jan. 24, 1955.
Wm. Bernard Clinton, Dallas, Tex., for petitioners.
David O. Walter, Ellis N. Slack and George F. Lynch, Sp. Asst. Attys. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Chief Counsel, Bureau of Internal Revenue, Vernon F. Weekley, Sp. Atty., Washington, D. C., for respondent.
Before HOLMES, RIVES, and TUTTLE, Circuit Judges.

Opinion:
PER CURIAM.
The decisions of the Tax Court are affirmed on the authority of the memorandum opinion of that court not officially reported, and of the opinion of this court in Galena Oaks Corporation v. Scofield, 218 F.2d 217.
Affirmed.