Opinion · Court of Appeals for the Fifth Circuit

Richard T. Daniel, Jr. And Aena M. Daniel v. Commissioner of Internal Revenue

Richard T. Daniel, Jr. & Aena M. Daniel v. Comm’r of Internal Revenue, 461 F.2d 1265 (5th Cir. 1972)

Type
Opinion
Court
Court of Appeals for the Fifth Circuit
Jurisdiction
Federal
Date
1972-06-26
Topic
general

461 F.2d 1265 72-2 USTC P 9517 Richard T. DANIEL, Jr. and Aena M. Daniel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 71-3419.

Citator

UpLaw has not yet analyzed Richard T. Daniel, Jr. And Aena M. Daniel v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

461 F.2d 1265

72-2 USTC P 9517

Richard T. DANIEL, Jr. and Aena M. Daniel, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 71-3419.

United States Court of Appeals,
Fifth Circuit.

June 26, 1972.

Cecil A. Ray, Jr., James K. Rushing, William P. Hallman, Jr., Dallas, Tex., for petitioners-appellants.

K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William S. Estabrook, Attys., Tax Div., Dept. of Justice, Washington, D. C., Loring W. Post, Murray S. Horwitz, Attys., Tax Division, Department of Justice, Washington, D. C., for respondent-appellee.

Before DYER, Circuit Judge, SKELTON, Judge,* and INGRAHAM, Circuit Judge.

PER CURIAM:

1

We are in agreement with the well-reasoned opinion of the United States Tax Court in this case, Richard T. Daniel, Jr., 56 T.C. 655 (1971), and its judgment for the respondent is affirmed.

*

Judge Byron G. Skelton, U. S. Court of Claims, sitting by designation