JOHN P. GAWLER AND ANNABEL C. GAWLER, APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE; ROBERT H. MYERS AND ANTOINETTE H. MYERS, APPELLANTS, V. COMMISSIONER OF INTERNAL REVENUE, APPELLEE; KATHERINE L. SIMMONS, APPELLANT, V. COMMISSIONER OF INTERNAL REVENUE, APPELLEE; JOHN H. MYERS AND ELEANOR B. MYERS, APPELLANTS, V. COMMISSIONER OF INTERNAL REVENUE, APPELLEE; BERKELEY L. SIMMONS, JR., AND VIRGINIA T. SIMMONS, APPELLANTS, V. COMMISSIONER OF INTERNAL REVENUE, APPELLEE; ROBERT L. SIMMONS, APPELLANT, V. COMMISSIONER OF INTERNAL REVENUE, APPELLEE

4th Cir. | 1974-10-18
Nos. 74-1185 to 74-1190
504 F.2d 425 United States Court of Appeals for the Fourth Circuit (1974)
Cited by 2 cases

Opinion of the Court
PER CURIAM:

PER CURIAM:

Judge Winter and Judge Craven agree that the judgment of the tax court should be affirmed for the reasons set forth in the opinion of Judge Tannen-wald, writing for the majority in Gawler v. Commissioner, 60 T.C. 647 (1973); while Judge Boreman would reverse for the reasons set forth by Judge Drennen, dissenting in that case.

Affirmed.


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