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Tunnicliffe v. Commissioner of Internal Revenue

Circuit Court of Appeals, Fifth Circuit
Mar 9, 1937
88 F.2d 873 (5th Cir. 1937)

Opinion

No. 8259.

March 9, 1937.

Petition for Review of Decision of United States Board of Tax Appeals (District of Florida).

H.M. Voorhis, of Orlando, Fla., for petitioner.

Howard P. Locke, J. Louis Monarch, and Sewall Key, Sp. Assts. to Atty. Gen., Robert H. Jackson and James W. Morris, Asst. Attys. Gen., and Herman Oliphant, Gen. Counsel, Dept. of Treasury, and John E. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.


This petition for review involves similar facts and the same questions dealt with in the opinion this day filed in John H. Therrell v. Commissioner of Internal Revenue (C.C.A.) 88 F.2d 869. For the reasons stated in that opinion the judgment is reversed, with direction to eliminate the contested tax.

Reversed.

HUTCHESON, Circuit Judge, dissents.


Summaries of

Tunnicliffe v. Commissioner of Internal Revenue

Circuit Court of Appeals, Fifth Circuit
Mar 9, 1937
88 F.2d 873 (5th Cir. 1937)
Case details for

Tunnicliffe v. Commissioner of Internal Revenue

Case Details

Full title:William H. TUNNICLIFFE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:Circuit Court of Appeals, Fifth Circuit

Date published: Mar 9, 1937

Citations

88 F.2d 873 (5th Cir. 1937)

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