Fred P. Pursell and Helen Pursell, Petitioners, v. Commissioner of Internal Revenue, Respondent, 315 F.2d 629 (3d Cir. 1963)

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U.S. Court of Appeals for the Third Circuit - 315 F.2d 629 (3d Cir. 1963) Argued March 8, 1963
Decided April 16, 1963

Appeal from the Tax Court of the United States.

Edwin M. Kosik, Scranton, Pa. (L. E. Renard, Scranton, Pa., on the brief), for petitioners.

Michael A. Mulroney, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and KALODNER and FORMAN, Circuit Judges.

PER CURIAM.


We have examined the record in this case and have weighed carefully the arguments of the parties. We can perceive no error. Consequently, the decision of the Tax Court will be affirmed on the careful opinion of Judge Drennen, 38 T.C. 263.

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