Case Name: Sallie Ward BERETTA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1944-12-13
Citations: 146 F.2d 109
Docket Number: No. 10622
Parties: Sallie Ward BERETTA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SIBLEY, McCORD, and WALLER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 146
Pages: 109–109

Head Matter:
Sallie Ward BERETTA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10622.
Circuit Court of Appeals, Fifth Circuit.
Dec. 13, 1944.
John J. Cox, of San Antonio, Tex., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C.,. for respondent.
Before SIBLEY, McCORD, and WALLER, Circuit Judges.

Opinion:
PER CURIAM.
Pursuant to the motion of the Commissioner of Internal Revenue, filed herein on December 13, 1944, to enter the same judgment in the above entitled and numbered cause as was entered by this Court on March 3, 1944, in the case of No. 10621, John K. Beretta, Petitioner, v. Commissioner of Internal Revenue, Respondent, 5 Cir., 141 F.2d 452;
It is now here ordered, adjudged, and decreed by this Court that the decision of the Tax Court of the United States, 1 T.C. 86, in this cause be, and the same is hereby, affirmed.