Opinion

Raymond J. Mears, A/K/A R. J. Mears v. Commissioner of Internal Revenue

386 F.2d 450 · Court of Appeals for the Fifth Circuit · Nov 29, 1967

Full text

Raymond J. MEARS, A/K/A R. J. Mears Et Al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM: This appeal tests the correctness of a memorandum decision of the Tax Court finding liability of the petitioner for income tax deficiencies. Mears v. Commissioner, Par. 66173, P-H T.C. The applicable rules of law were correctly stated and applied by the Tax Court in reaching its conclusion. Its decision is Affirmed.