Case Name: R. L. McMURTRY and Mary P. McMurtry, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1959-01-29
Citations: 262 F.2d 589
Docket Number: No. 17387
Parties: R. L. McMURTRY and Mary P. McMur-try, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 262
Pages: 589–589

Head Matter:
R. L. McMURTRY and Mary P. McMur-try, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17387.
United States Court of Appeals Fifth Circuit.
Jan. 29, 1959.
Arthur Glover, Amarillo, Tex., for petitioner.
C. Guy Tadlock, Harry Baum, Lee A. Jackson, Dept. of Justice, Washington, D. C., John M. Morawski, Sp. Atty., I. R. S. , Washington, D. C., Arch M. Cantrall, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.
Before HUTCHESON, Chief Judge, and RIVES and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The issues here presented and the facts by which they are presented are set forth in the opinion of the Tax Court. McMurtry v. Commissioner, 29 T.C. 1091. We are in agreement with the Tax Court's determination. Its decision is
Affirmed.