Legal Opinion
O. J. Smith and Minnie R. Smith v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 2, 1972No. 72-1025Published
1Opinion of the Court
459 F.2d 1043
72-1 USTC P 9458
O. J. SMITH and Minnie R. Smith, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 72-1025.
United States Court of Appeals,
Fourth Circuit.
Argued May 8, 1972.
Decided June 2, 1972.
Jeff D. Batts, Rocky Mount, N. C. (Biggs, Meadows, & Batts, Rocky Mount, N. C., on brief), for appellants.
Robert Stephens Watkins, Atty., Tax Division, Department of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, Attys., Tax Division, Department of Justice, on brief), for appellee.
Before HAYNSWORTH, Chief Judge, RUSSELL, Circuit Judge, and…
Also in this document: Per curiam.
2Cases cited1 opinion
- Smith v. CommissionerUnited States Tax Court · 1971