Opinion · Court of Appeals for the Fifth Circuit

Elliott J. Roschuni and June Gillbert Roschuni v. Commissioner of Internal Revenue

271 F.2d 267

Type
Opinion
Court
Court of Appeals for the Fifth Circuit
Jurisdiction
Federal
Date
1959-11-10
Topic
general

PER CURIAM. The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is Affirmed.

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Cited by
2 opinions
ROSCHUNI v. COMMISSIONER OF INTERNAL REVENUE,271 F.2d 267(5th Cir. 1959)
Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners, v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17779.
United States Court of Appeals, Fifth Circuit.
November 10, 1959.
Petition for review of decision of the Tax Court of the United States (District of Florida).
Llewellyn A. Luce, Washington, D.C., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., I.R.S., David O. Walter, and Charles B.E. Freeman, Attys., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A.F. Prescott, David O. Walter, Attys., Dept. of Justice, Washington, D.C., for respondent.
Before RIVES, Chief Judge, and TUTTLE and JONES, Circuit Judges.
PER CURIAM.
The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner,29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is

Affirmed.Page 267