Aptitude Associates Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent, 324 F.2d 499 (4th Cir. 1963)

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US Court of Appeals for the Fourth Circuit - 324 F.2d 499 (4th Cir. 1963)

Argued November 6, 1963
Decided November 11, 1963

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

William J. Morgan, petitioner, pro se.

Alan D. Pekelner, Atty. Dept. of Justice (John B. Jones, Jr., Acting Asst. Atty. Gen., and Meyer Rothwacks, Atty. Dept. of Justice, on brief), for respondent.

Before HAYNSWORTH and BRYAN, Circuit Judges, and BUTZNER, District Judge.


Careful consideration of this petition for review of a decision of the Tax Court of the United States and of certain other papers submitted by the taxpayer during the hearing brings us to the conviction that the Tax Court correctly found that the contested tax deficiencies had been properly assessed by the Commissioner. The decision of the Tax Court is affirmed for the reasons stated in its memorandum opinion filed November 28, 1962.