Raymond J. Mears, A/k/a R. J. Mears et al., Petitioners, v. Commissioner of Internal Revenue, Respondent, 386 F.2d 450 (5th Cir. 1967)

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U.S. Court of Appeals for the Fifth Circuit - 386 F.2d 450 (5th Cir. 1967) November 29, 1967

Petition for Review of a Decision of the Tax Court of the United States (Florida Case).

Benjamin S. Schwartz, Richard B. Wallace, Miami, Fla., for petitioners.

Lester R. Uretz, Chief Counsel, IRS, Charles Owen Johnson, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Robert N. Anderson, Chester C. Davenport, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before JONES, WISDOM and DYER, Circuit Judges.

PER CURIAM:


This appeal tests the correctness of a memorandum decision of the Tax Court finding liability of the petitioner for income tax deficiencies. Mears v. Commissioner, Par. 66173, P-H T.C. The applicable rules of law were correctly stated and applied by the Tax Court in reaching its conclusion. Its decision is

Affirmed.

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