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AMICUS AI
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Louis Dutrey, Elwood H. Clay, New Orleans, La., Clay, Coleman, Dutrey Thomson, New Orleans, La., for
  • C. Guy Tadlock, Robert N. Anderson, Lee A. Jackson,
  • of Justice, Washington, D.C., Charles P. Dugan, Sp.
  • , I.R.S., Hart H. Spiegel, Chief Counsel, I.R.S., Washington, D.C., Charles K. Rice,
  • , for
Judges
  • Benjamin Franklin Cameron
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Louis Dutrey, Elwood H. Clay, New Orleans, La., Clay, Coleman, Dutrey Thomson, New Orleans, La., for
  • C. Guy Tadlock, Robert N. Anderson, Lee A. Jackson,
  • of Justice, Washington, D.C., Charles P. Dugan, Sp.
  • , I.R.S., Hart H. Spiegel, Chief Counsel, I.R.S., Washington, D.C., Charles K. Rice,
  • , for
Judges
  • Benjamin Franklin Cameron
See more information ...
Smart Summary

William L. HEUER, Jr. and Lucille M. Heuer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

PER CURIAM.

The facts from which this controversy arose and the reasons given by the Tax Court for its decisions sustaining the position of the Commissioner are set forth in the opinion of the Tax Court. Heuer v. Commissioner of Internal Revenue, 32 T.C. 947. We are in agreement with the conclusions reached by the Tax Court and its decision is

Affirmed.

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Comments

HEUER v. COMMISSIONER OF INTERNAL REVENUE
(Dec 6, 1960)