Case Name: E. R. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Mrs. E. R. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Chas. P. McGAHA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Mrs. Chas. P. McGAHA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; L. D. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1935-04-26
Citations: 76 F.2d 1008
Docket Number: Nos. 7683-7687
Parties: E. R. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mrs. E. R. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Chas. P. McGAHA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mrs. Chas. P. McGAHA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L. D. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 76
Pages: 1008–1008

Head Matter:
E. R. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mrs. E. R. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Chas. P. McGAHA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mrs. Chas. P. McGAHA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L. D. FAIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 7683-7687.
Circuit Court of Appeals, Fifth Circuit.
April 26, 1935.
John B. King, of Wichita Falls, Tex., for petitioners.
Frank J. Wideman, Asst. Atty. Gen., Lucius A. Buck and Sewall Key, Sp. Assts. to Atty. Gen., and Robt. H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

Opinion:
PER CURIAM.
On the authority of Estate of Mrs. C. W. Murchison v. Commissioner of Internal Revenue (C. C. A.) 76 F.(2d) 641, decided March 29, 1935, the petitions for review herein are denied.