Court Opinion

ID: 262458
Source: CourtListenerOpinion
Date Created: 2011-08-23 08:38:32+00
Date Added: 2024-06-11T08:16:43.508099
License: Public Domain

324 F.2d 957
64-1 USTC  P 9138
COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.McNUTT-BOYCE COMPANY, Respondent.
No. 20341.
United States Court of Appeals Fifth Circuit.
Dec. 20, 1963.

Crane C. Hauser, Chief Counsel, I.R.S., Glen E. Hardy, Atty., I.R.S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, William A. Friedlander, Attys., Dept. of Justice, Washington, D.C., for petitioner.
Junius H. Payne, Jr., Alexandria, La., Gerald D. Morgan, Arthur Peter, Jr., Lee I. Park, Washington, D.C., Hamel, Morgan, Park & Saunders, Washington, D.C., for respondent.
Before RIVES, JONES and WISDOM, Circuit Judges.
PER CURIAM.

1
This controversy between a taxpayer and the Commissioner of Internal Revenue was ably discussed and properly decided by the Tax Court.  McNutt-Boyce Company v. Commissioner, 38 T.C. 462.  Its decision is

2
Affirmed.