Case Name: Mrs. R. H. DEARING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1939-03-03
Citations: 102 F.2d 983
Docket Number: No. 8883
Parties: Mrs. R. H. DEARING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 102
Pages: 983–983

Head Matter:
Mrs. R. H. DEARING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8883.
Circuit Court of Appeals, Fifth Circuit.
March 3, 1939.
Walter M. Van Nort, of Dallas, Tex., for petitioners.
A. F. Prescott and Sewall Key, Sp. Assts. to Atty. Geh., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before FOSTER, SIBLEY, and Mc-CORD, Circuit Judges.

Opinion:
SIBLEY, Circuit Judge.
On the authority of the decision in Willis R. Dearing v. Commissioner of Internal Revenue, S Cir., 102 F.2d 91, this day decided, the judgment of the Board of Tax Appeals in this case is affirmed.