Summary
In Louisiana Discount Corp. v. Commissioner, 5 Cir., 193 F.2d 495, having to do with the filing with the Tax Court of a petition for review, the same claim was made to, and rejected by this court, on the authority of Poynor v. Commissioner, 5 Cir., 81 F.2d 521.
Summary of this case from Lejeune v. Midwestern Ins. Co.Opinion
No. 13620.
January 18, 1952.
Petition for Review of Decision of The Tax Court of the United States (District of Louisiana).
DeQuincy V. Sutton, Hattiesburg, Miss., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., W. Herman Schwatka, Sp. Atty. Bur. Int. Rev., Washington, D.C., Virginia H. Adams, Carolyn R. Just, Sp. Asst. to Atty. Gen., for respondent.
Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.
On the authority of Poynor v. Commissioner, 81 F.2d 521, the judgment is affirmed.