William H. Wilson and Adriana J. Wilson, Petitioners, v. Commissioner of Internal Revenue, Respondent, 311 F.2d 228 (3d Cir. 1963)

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US Court of Appeals for the Third Circuit - 311 F.2d 228 (3d Cir. 1963) Argued December 3, 1962
Decided January 9, 1963

Appeal from the Tax Court of the United States.

Herbert C. Klein, Passaic, N. J., for petitioners.

Michael K. Cavanaugh, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, STALEY, Circuit Judge, and LEAHY, District Judge.

PER CURIAM.


We have examined the opinion of the Tax Court and can perceive no error in either the statement of operative facts or in the application of the law thereto. Consequently the decision will be affirmed.