O. J. Smith and Minnie R. Smith, Appellants, v. Commissioner of Internal Revenue, Appellee, 459 F.2d 1043 (4th Cir. 1972)
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US Court of Appeals for the Fourth Circuit
- 459 F.2d 1043 (4th Cir. 1972)
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 BLATT, District Judge.
PER CURIAM:
The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.
Affirmed.
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