Case Name: Eugene F. EMMONS and Mary J. Emmons, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1962-12-05
Citations: 311 F.2d 223
Docket Number: Service No. 14814
Parties: Eugene F. EMMONS and Mary J. Emmons, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 311
Pages: 223–223

Head Matter:
Eugene F. EMMONS and Mary J. Emmons, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.
Service No. 14814.
United States Court of Appeals Sixth Circuit.
Dec. 5, 1962.
Henry C. Harvey, Cleveland, Ohio (David F. Snow, Cleveland, Ohio, on the brief, Jones, Day, Cockley & Reavis, Cleveland, Ohio of counsel), for petitioners.
Michael K. Cavanaugh, Dept. of Justice Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson-Daniel K. Mayers-Michael K. Cavanaugh, Attys. Dept. of Justice, Washington, D. C., on the brief), for respondent.
Before McALLISTER, Circuit Judge, and BOYD and FREEMAN, District Judges.

Opinion:
ORDER.
The above cause coming on to be heard on appeal from the Tax Court of the United States, and the court being duly advised,
Now, therefore, it is ordered, adjudged and decreed that the decision appealed from be and is hereby affirmed on the opinion of the Tax Court, 36 T.C. 728.