Opinion

Commissioner of Internal Revenue v. Bruce E. And Katherine Gentry. Commissioner of Internal Revenue v. I. A. Craig

198 F.2d 267 · Court of Appeals for the Fifth Circuit · Jul 24, 1952

Full text

COMMISSIONER OF INTERNAL REVENUE v. Bruce E. and Katherine GENTRY; COMMISSIONER OF INTERNAL REVENUE v. I. A. CRAIG

RUSSELL, Circuit Judge. These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265. The decision of the Tax Court is Affirmed. STRUM, Circuit Judge, dissents.