E. C. NEWSOM AND BEATRICE D. NEWSOM, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
[*445] PER CURIAM. The decision is affirmed on the opinion of the Tax Court, 22 T.C. 225, followed in Davis v. Dudley, D.C.W.D.Pa., 124 F.Supp. 426, 429, by District Judge Marsh, one of the judges who had joined in deciding United States v. Erie Forge Co., 3 Cir., 191 F. 2d 627, thought by the petitioner to be in conflict with the decision of the Tax Court.1 Affirmed. . See also United States v. Koppers Co. (Premier Oil Refining Co. v. United States), 1955, 348 U.S. -, 75 S.Ct. 268; Stephan v. Commissioner, 5 Cir., 197 F. 2d 712; Middleton v. Commissioner, 5 Cir., 200 F. 2d 94; Maxwell v. Campbell, 5 Cir., 205 F. 2d 461; Eck v. Commissioner, 16 T.C. 511, affirmed per curiam, 2 Cir., 202 F. 2d 750; Bouche v. Commissioner, 18 T.C. 144, on appeal now to 2 Cir.; Smith v. Commissioner, 20 T.C. 663.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- United States v. Koppers Co., Inc., 348 U.S. 254 (U.S. 1955)
- United States v. Erie Forge Co., 191 F.2d 627 (3d Cir. 1951)
- Maxwell v. Campbell, 205 F.2d 461 (5th Cir. 1953)
- Stephan et ux. v. Commissioner of Internal Revenue, 197 F.2d 712 (5th Cir. 1952)
- Middleton v. Commissioner of Internal Revenue, 200 F.2d 94 (5th Cir. 1952)
- United States v. Eastland, 202 F.2d 750 (5th Cir. 1953)
- ECK v. Commissioner OF Internal Revenue, 202 F.2d 750 (2d Cir. 1953)