COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
BENJAMIN AND JULIA F. MAHLER, RESPONDENTS
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
BENJAMIN AND JULIA F. MAHLER, RESPONDENTS
228 F.2d 903
United States Court of Appeals for the Second Circuit (1956)
Opinion of the Court
PER CURIAM.
We agree with and shall follow the decisions made on the precise point at issue here by our brethren of the Third, Fourth and Ninth Circuits. Commissioner of Internal Revenue v. Stockly, 3 Cir., 221 F. 2d 745, affirming Stockly v. Commissioner, 22 T.C. 28; Hofferbert v. Marshall, 4 Cir., 200 F. 2d 648, affirming Marshall v. Hofferbert, D.C.Md., 108 F.Supp. 350; Ford v. Commissioner, 9 Cir., 217 F. 2d 886, adopting the reasoning expressed in the opinion of Judge (now Chief Judge) Murdock in the Stockly case, supra, after review by the entire Tax Court.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Hofferbert v. Marshall et ux., 200 F.2d 648 (4th Cir. 1952)
- Ford v. Commissioner OF Internal Revenue, 217 F.2d 886 (9th Cir. 1954)
- Commissioner OF Internal Revenue v. Ayres J. Stockly and Esther W. Stockly, 221 F.2d 745 (3d Cir. 1955)