Richard T. Daniel, Jr. and Aena M. Daniel, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 461 F.2d 1265 (5th Cir. 1972)

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US Court of Appeals for the Fifth Circuit - 461 F.2d 1265 (5th Cir. 1972) June 26, 1972

Cecil A. Ray, Jr., James K. Rushing, William P. Hallman, Jr., Dallas, Tex., for petitioners-appellants.

K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William S. Estabrook, Attys., Tax Div., Dept. of Justice, Washington, D. C., Loring W. Post, Murray S. Horwitz, Attys., Tax Division, Department of Justice, Washington, D. C., for respondent-appellee.

Before DYER, Circuit Judge, SKELTON, Judge,*  and INGRAHAM, Circuit Judge.


We are in agreement with the well-reasoned opinion of the United States Tax Court in this case, Richard T. Daniel, Jr., 56 T.C. 655 (1971), and its judgment for the respondent is affirmed.


Judge Byron G. Skelton, U. S. Court of Claims, sitting by designation