W. F. Edwards, Petitioner, v. Commissioner of Internal Revenue, Respondent.l. C. Edwards, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent, 217 F.2d 952 (5th Cir. 1955)

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US Court of Appeals for the Fifth Circuit - 217 F.2d 952 (5th Cir. 1955) January 18, 1955

Petitions for Review of Decisions of the Tax Court of the United States (District of Florida).

George W. Ericksen, Chester H. Ferguson (of MacFarlane, Ferguson, Allison & Kelly), Tampa, Fla., for petitioner.

Robert B. Ross, Sp. Asst. to Atty. Gen. Ellis N. Slack, Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Daniel A. Taylor, Chief Counsel Int. Rev. Serv., Rollin H. Transue, Sp. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.

PER CURIAM.


Affirmed, 20 T.C. 615. Watson v. Commissioner, 345 U.S. 544, 73 S. Ct. 848, 97 L. Ed. 1232, rehearing denied, 345 U.S. 1003, 73 S. Ct. 1128, 97 L. Ed. 1408.

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