Tax
Mrs. George G. WESTFELDT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
63 F.2d 883·United States Court of Appeals for the Fifth Circuit·1933
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Mrs. George G. WESTFELDT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 6261.
Circuit Court of Appeals, Fifth Circuit.
March 13, 1933.
Monte M. Lemann and Nicholas Callan, both of New Orleans, La., for petitioner.
G. A. Youngquist, Asst. Atty. Gen., Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank M. Thompson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.
[MAJORITY — SIBLEY, Circuit Judge.]
SIBLEY, Circuit Judge.
The question in this case is identical with that in George G. Westfeldt v. Commissioner of Internal Revenue (C. C. A.) 63 F.(2d) 882, this day decided. Upon the authority of that ease, the petition for review of the decision of the Board of Tax Appeals in this case is denied.