Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNION BUS TERMINAL, Inc., Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1950-02-08
Citations: 179 F.2d 399
Docket Number: No. 12968
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNION BUS TERMINAL, Inc., Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 179
Pages: 399–399

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNION BUS TERMINAL, Inc., Respondent.
No. 12968.
United States Court of Appeals Fifth Circuit.
Feb. 8, 1950.
Hilbert P. Zarky, Sp. Asst, to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., Washington, D. C., John M. Morawski, Sp. Atty. Bur. Int. Rev., Washington, D. C., Edward J. P. Zimmerman, Sp. Asst, to Atty. Gen., A. F. Prescott, Sp. Asst, to Atty. Gen., for petitioner.
Robert A. Littleton, Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and WALLER and BORAH, Circuit Judges.

Opinion:
PER CURIAM.
The decision and order of the Tax Court, 12.T.C. 197, is affirmed. U. S. v. Kingman, 5 Cir., 170 F.2d 408.