Howard G. Mathews and Martha I. Mathews, Petitioners, v. Commissioner of Internal Revenue, 311 F.2d 795 (3d Cir. 1963)

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US Court of Appeals for the Third Circuit - 311 F.2d 795 (3d Cir. 1963) Argued January 10, 1963
Decided January 22, 1963

On petition for review of the decision of the Tax Court of the United States.

Stanford Shmukler, Philadelphia, Pa., for petitioners.

Martin B. Cowan, Atty. Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before KALODNER, HASTIE and GANEY, Circuit Judges.

PER CURIAM.


Upon review of the record we find no error.

The decision of the Tax Court of the United States, 36 T.C. 483, will be affirmed.