Walter F. O'brien, Petitioner v. Commissioner of Internal Revenue, Respondent, 319 F.2d 532 (3d Cir. 1963)

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U.S. Court of Appeals for the Third Circuit - 319 F.2d 532 (3d Cir. 1963)

Argued June 17, 1963
Decided July 31, 1963

On Petition for Review of the Decision of the Tax Court of the United States.

Henry D. O'Connor, Haddonfield, N. J., for petitioner.

Norman Sepenuk, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D.C., on the brief) for respondent.

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


We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.