H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue, 274 F.2d 208

PER CURIAM.

The respondent concedes that the opinion in Commissioner of Internal Revenue v. Acker, 80 S.Ct. 144, makes it necessary for the Tax Court’s decision to be corrected so as to eliminate the amount of $2,540.98 added to the tax under 26 U.S. C., 1952 ed., § 294(d) (2). It is so ordered. On the other questions presented for review, we find ourselves in agreement with the opinion and decision of the Tax Court. 30 T.C. 1166. Its decision is therefore

Corrected and affirmed.

CAMERON, Circuit Judge, dissenting.

Case Details

Case Name: H. G. Irby, Jr. And Eddice Irby v. Commissioner of Internal Revenue

Court Name: Court of Appeals for the Fifth Circuit

Date Published: Feb 8, 1960

Citations: 274 F.2d 208; 5 A.F.T.R.2d (RIA) 738; 1960 U.S. App. LEXIS 5420; 17709

Docket Number: 17709

Court Abbreviation: 5th Cir.