Mary B. Heyward, and John T. Heyward and Haidee M. Heyward, Petitioners, v. Commissioner of Internal Revenue, Respondent, 301 F.2d 307 (4th Cir. 1962)

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U.S. Court of Appeals for the Fourth Circuit - 301 F.2d 307 (4th Cir. 1962) Argued April 5, 1962
Decided April 9, 1962

On Petition to Review the Decisions of the Tax Court of the United States.

Robert W. Hemphill, Chester, S. C. (Paul Hemphill and Paul Hemphill, Jr., Chester, S. C., on brief), for petitioners.

Stephen B. Wolfberg, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.


Affirmed on the opinion of the Tax Court. Mary B. Heyward, 36 T.C. 739 (July 28, 1961).