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Christie v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT.


April 18, 1950

JOHN A. CHRISTIE AND ELIZABETH H. CHRISTIE, PETITIONERS
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Before BIGGS, Chief Judge, and MARIS and McLAUGHLIN, Circuit Judges.

Opinion of the Court

Per Curiam:

Examination of the briefs and of the record and consideration of the oral arguments convince us that the Tax error in the instant case.

As was pointed out by Judge Opper in his decision, not reported for publication the question presented is that which was before the Tax Court in William J. Morrison, 12 T.C. 709 We are in accord with the reasoning expressed in that opinion.

Accordingly the decision of the Tax Court will be affirmed.

19500418

© 1998 VersusLaw Inc.



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