Richard A. Allen and Barbara Allen, Appellants, v. Commissioner of Internal Revenue.richard A. Allen, Appellant, v. Commissioner of Internal Revenue, 410 F.2d 398 (3d Cir. 1969)
Annotate this CaseDecided June 4, 1969
Rehearing Denied July 3, 1969
Appeal from Tax Court of the United States; Arnold Raum, Judge.
Robert R. Batt, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (Sherwin T. McDowell, Lynn L. Detweiler, Jr., Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for appellants.
Edward Lee Rogers, Department of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Department of Justice, Washington, D. C., on the brief), for appellee.
OPINION OF THE COURT
Before BIGGS, FREEDMAN and STAHL, Circuit Judges.
PER CURIAM.
A careful examination of the record in this case and consideration of the applicable law demonstrate that the Tax Court committed no error.
Consequently the decisions of the Tax Court will be affirmed.
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