Irving Baum, Petitioner, v. Commissioner of Internal Revenue, Respondent.irving Baum and Helen Baum, Petitioners, v. Commissioner of Internal Revenue, Respondent, 271 F.2d 266 (3d Cir. 1959)

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US Court of Appeals for the Third Circuit - 271 F.2d 266 (3d Cir. 1959) Argued October 8, 1959
Decided November 5, 1959

On petitions to review decisions of Tax Court of United States.

Herbert L. Zuckerman, Newark, N. J., for petitioner.

Melvin L. Lebow, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Marvin W. Weinstein, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and McLAUGHLIN and STALEY, Circuit Judges.


We have examined carefully the records in this case and have weighed the arguments of the parties. We can perceive no error in the Tax Court's findings and conclusions in any respect. Consequently the decisions of the Tax Court will be affirmed.