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Charles J. DERBES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Inez M. ROY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Alphonse K. ROY and Charles J. Derbes, Executors of the Estate of Andrew Stafford, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Carmen DERBES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STAFFORD, DERBES & ROY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STAFFORD, DERBES & ROY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STAFFORD, DERBES & ROY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STAFFORD, DERBES & ROY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; UPSTREAM REALTY COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STAFFORD, DERBES & ROY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Court of Appeals for the Fifth Circuit1934-03-23No. Nos. 7170-7179
69 F.2d 788

Authorities cited

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Opinion

majority opinion

BRYAN, Circuit Judge.

It was stipulated by the parties that the above-named cases should abide the judgment in Alphonse K. Roy v. Commissioner of Internal Revenue (C. C. A.) 69 F.(2d) 786, this day decided. As the petition for review in that ease has been denied, the petitions for review herein are also denied.