Robert A. Coerver and Margaret M. Coerver, Petitioners, v. Commissioner of Internal Revenue, 297 F.2d 837 (3d Cir. 1962)

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U.S. Court of Appeals for the Third Circuit - 297 F.2d 837 (3d Cir. 1962) Argued January 25, 1962
Decided January 30, 1962

On Petition for Review of the Decision of The Tax Court of the United States.

Robert W. Wakefield, Wilmington, Del. (Foulk, Walker, Miller & Wakefield, Wilmington, Del., on the brief), for petitioners.

Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D. C., on the brief), for respondent.

Before KALODNER, STALEY and SMITH, Circuit Judges.

PER CURIAM.


Upon review of the record we find no error.

The decision of the Tax Court will be affirmed, 36 T.C. 252.

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