DocketNumber: 71-1978
Citation Numbers: 457 F.2d 797
Filed Date: 3/22/1972
Status: Precedential
Modified Date: 11/14/2018
72-1 USTC P 9354
Oddee SMITH and Mabel B. Smith, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 71-1978 Summary Calendar.*
United States Court of Appeals,
Fifth Circuit.
March 22, 1972.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, I.R.S., Acting Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown, Daniel B. Rosenbaum, Attys., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for respondent-appellant.
Lauch M. Magruder, Jr., Charles L. Brocato, Jackson, Miss., for petitioners-appellees.
Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.
PER CURIAM:
We vacate the decision of the Tax Court and remand this case for reconsideration in light of United States v. Generes, 1972, 405 U.S. 93, 92 S. Ct. 827, 31 L. Ed. 2d 62.
Vacated and remanded.
Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5 Cir., 1970, 431 F.2d 409
Isbell Enterprises, Inc. v. Citizens Casualty Co. Of New ... , 431 F.2d 409 ( 1970 )
United States v. Jesus Diaz-Rojas , 457 F.2d 797 ( 1972 )
United States v. Jesus Diaz-Rojas , 457 F.2d 797 ( 1972 )
Jeddeloh v. Dept. of Rev. , 7 Or. Tax 49 ( 1977 )
Scofield v. Commissioner , 74 T.C.M. 1356 ( 1997 )
Thaler v. Commissioner , 37 T.C.M. 147 ( 1978 )
Cerbone v. Commissioner , 65 T.C.M. 2425 ( 1993 )
Sussman v. Commissioner , 40 T.C.M. 556 ( 1980 )
Louismet v. Commissioner , 43 T.C.M. 1496 ( 1982 )
Fitzpatrick v. Commissioner , 37 T.C.M. 159 ( 1978 )
Carroll v. Commissioner , 42 T.C.M. 1233 ( 1981 )
Gilboy v. Commissioner , 37 T.C.M. 510 ( 1978 )
Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )
SAIA v. COMMISSIONER , 33 T.C.M. 1391 ( 1974 )
B. B. Rider Corp. v. Commissioner , 43 T.C.M. 637 ( 1982 )
Cho v. Commissioner , 35 T.C.M. 1442 ( 1976 )
Halpern v. Commissioner , 43 T.C.M. 346 ( 1982 )