North American Loan & Thrift Company No. 2 (now Known As North American Finance Corporation of Fulton County), Petitioner, v. Commissioner of Internal Revenue, Respondent, 319 F.2d 132 (4th Cir. 1963)

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US Court of Appeals for the Fourth Circuit - 319 F.2d 132 (4th Cir. 1963)

Argued June 13, 1963
Decided June 20, 1963


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

Robert Ash, Washington, D. C. (Carl F. Bauersfeld, and Ash, Bauersfeld & Burton, Washington, D. C., on brief), for petitioner.

Philip B. Heymann, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Gilbert E. Andrews, Attys., Dept. of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

PER CURIAM.


We affirm for the reasons stated by the Tax Court in the opinion of Judge Raum, 39 T.C. ____.

Affirmed.