Opinion

William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue

283 F.2d 865 · Court of Appeals for the Fifth Circuit · Dec 6, 1960

Full text

William E. HEUER, Jr. and Lucille M. Heuer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM. The facts from which this controversy arose and the reasons given by the Tax Court for its decisions sustaining the position of the Commissioner are set forth in the opinion of the Tax Court. Heuer v. Commissioner of Internal Revenue, 32 T.C. 947. We are in agreement with the conclusions reached by the Tax Court and its decision is Affirmed.