Opinion · Court of Appeals for the Third Circuit

James L. Jenkins v. Commissioner of Internal Revenue. James L. And Mallie E. Jenkins v. Commissioner of Internal Revenue. Victor Baldini v. Commissioner of Internal Revenue. Victor and Florence Baldini v. Commissioner of Internal Revenue. Robert E. Beery v. Commissioner of Internal Revenue. Robert E. And Anna Virginia Beery v. Commissioner of Internal Revenue

James L. Jenkins v. Comm’r of Internal Revenue. James L. & Mallie E. Jenkins v. Comm’r of Internal Revenue. Victor Baldini v. Comm’r of Internal Revenue. Victor & Florence Baldini v. Comm’r of Internal Revenue. Robert E. Beery v. Comm’r of Internal Revenue. Robert E. & Anna Va. Beery v. Comm’r of Internal Revenue, 217 F.2d 951 (3d Cir. 1955)

Type
Opinion
Court
Court of Appeals for the Third Circuit
Jurisdiction
Federal
Date
1955-01-13
Topic
bankruptcy

217 F.2d 951 55-1 USTC P 9150 James L. JENKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. James L. and Mallie E. JENKINS, Petitioners, v.

Citator

UpLaw has not yet analyzed James L. Jenkins v. Commissioner of Internal Revenue. James L. And Mallie E. Jenkins v. Commissioner of Internal Revenue. Victor Baldini v. Commissioner of Internal Revenue. Victor and Florence Baldini v. Commissioner of Internal Revenue. Robert E. Beery v. Commissioner of Internal Revenue. Robert E. And Anna Virginia Beery v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

217 F.2d 951

55-1 USTC P 9150

James L. JENKINS, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE.
James L. and Mallie E. JENKINS, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.
Victor BALDINI, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE.
Victor and Florence BALDINI, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.
Robert E. BEERY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE.
Robert E. and Anna Virginia BEERY, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.

Nos. 11411-11416.

United States Court of Appeals, Third Circuit.

Argued Jan. 6, 1955.
Decided Jan. 13, 1955.

Petitions to Review Decisions of the Tax Court of the United States.

Lloyd H. Young, Clarksburg, W. Va. (Maxwell & Young, Clarksburg, W. Va., on the brief), for petitioners.

Louise Foster, Washington, D.C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before MARIS, GOODRICH and STALEY, Circuit Judges.

PER CURIAM.

1

These cases are indistinguishable in principle from Patsch v. Commissioner of Internal Revenue, 3 Cir., 1953, 208 F.2d 532. Upon the authority of that case the decisions of the Tax Court in the present cases will be affirmed.