H. G. IRBY, JR. AND EDDICE IRBY, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

5th Cir. | 1960-02-08
No. 17709
274 F.2d 208 Court of Appeals for the Fifth Circuit (1960)
Cited by 1 case

Opinion of the Court
PER CURIAM.

PER CURIAM.

The respondent concedes that the opinion in Commissioner of Internal Revenue v. Acker, 80 S.Ct. 144, makes it necessary for the Tax Court’s decision to be corrected so as to eliminate the amount of $2,540.98 added to the tax under 26 U.S. C., 1952 ed., § 294(d) (2). It is so ordered. On the other questions presented for review, we find ourselves in agreement with the opinion and decision of the Tax Court. 30 T.C. 1166. Its decision is therefore

Corrected and affirmed.

CAMERON, Circuit Judge, dissenting.


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