A. C. Moyer, Petitioner, v. Commissioner of Internal Revenue, Respondent.j. E. Moyer, Petitioner, v. Commissioner of Internal Revenue, Respondent, 193 F.2d 876 (3d Cir. 1952)

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US Court of Appeals for the Third Circuit - 193 F.2d 876 (3d Cir. 1952) Argued January 22, 1952
Decided January 31, 1952

On Petitions for Review of the Decisions of the Tax Court of the United States.

R. J. Cleary, Pittsburgh, Pa. (Martin Goodman, Altoona, Pa., on the brief), for petitioners.

Melva M. Graney, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, KALODNER, Circuit Judge, and STEWART, District Judge.

PER CURIAM.


Upon consideration of the briefs and oral arguments and of the record in the instant cases we conclude that the Tax Court committed no reversible error. Consequently its decisions will be affirmed.