Commissioner of Internal Revenue v. Bruce E. and Katherine Gentry.commissioner of Internal Revenue v. I. A. Craig, 198 F.2d 267 (5th Cir. 1952)

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U.S. Court of Appeals for the Fifth Circuit - 198 F.2d 267 (5th Cir. 1952) July 24, 1952

Petitions for Review of Decisions of the Tax Court of the United States; District of Texas.

Melva M. Graney, Lee A. Jackson, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Mason B. Leming, Acting Chief Counsel, John M. Morawski, Special Atty., Bureau Int. Revenue, Washington, D. C., for petitioner.

Code E. Edwards, Fort Worth, Tex., for respondents.

Before HUTCHESON, Chief Judge, and RUSSELL, and STRUM, Circuit Judges.

RUSSELL, Circuit Judge.


These cases, consolidated for the purpose of appeal, present the same question and are controlled by the decision in Commissioner of Internal Revenue v. Guminski, 5 Cir., 198 F.2d 265.

The decision of the Tax Court is

Affirmed.

STRUM, Circuit Judge, dissents.

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