Case Name: HOUSTON FARMS DEVELOPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1952-02-01
Citations: 194 F.2d 520
Docket Number: No. 13640
Parties: HOUSTON FARMS DEVELOPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 194
Pages: 520–521

Head Matter:
HOUSTON FARMS DEVELOPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.
No. 13640.
United States Court of Appeals Fifth Circuit.
Feb. 1, 1952.
Marvin K. Collie, Houston, Tex., 'for petitioner.
S. Dee Hanson, Ellis N. Slack, Martin K. Rothschild, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.

Opinion:
PER CURIAM.
In his opinion in this case, Judge Leech, for the Tax Court, states: "On the issue of apportionment in a memorandum opinion of this Court we were reversed by the United States Court of Appeals for the Fifth Circuit, Driscoll v. Commissioner, 147 F.2d 493. We think the facts in the instant case are indistinguishable from the controlling facts in the Driscoll case, supra. Nevertheless, with due deference to the opinion of the Circuit Court in that case, we will adhere to our decision in this case."
We agree with the view that the Driscoll case is indistinguishable. We disagree, however, with the view that the Tax Court ought to, or could, in this case disregard that decision, and we reverse the judgment of the Tax Court with directions to disallow the deficiency.