Elliott J. Roschuni and June Gilbert Roschuni, Petitioners, v. Commissioner of Internal Revenue, Respondent, 271 F.2d 267 (5th Cir. 1959)

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U.S. Court of Appeals for the Fifth Circuit - 271 F.2d 267 (5th Cir. 1959) November 10, 1959

Petition for review of decision of the Tax Court of the United States (District of Florida).

Llewellyn A. Luce, Washington, D. C., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., I. R. S., David O. Walter, and Charles B. E. Freeman, Attys., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before RIVES, Chief Judge, and TUTTLE and JONES, Circuit Judges.

PER CURIAM.


The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is

Affirmed.

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