William J. Morgan and Antonia B. Morgan, Petitioners, v. Commissioner of Internal Revenue, Respondent, 324 F.2d 500 (4th Cir. 1963)

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US Court of Appeals for the Fourth Circuit - 324 F.2d 500 (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, pro se.

Alan D. Pekelner, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Joseph M. Howard, Atty., Dept. of Justice, on brief), for respondent.

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

PER CURIAM.


Careful consideration of this petition for review of a decision of the Tax Court of the United States 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.

Affirmed.