Richard A. Ench, Petitioner, v. Commissioner of Internal Revenue, Respondent, 325 F.2d 1017 (3d Cir. 1964)

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U.S. Court of Appeals for the Third Circuit - 325 F.2d 1017 (3d Cir. 1964) Argued December 13, 1963
Decided January 17, 1964

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

Anthony R. Amabile, Paterson, N. J., for petitioner.

Robert J. Golten, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Department of Justice, Washington, D. C., on the brief), for respondent.

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


We can perceive no error in the findings of fact and conclusions of law of the Tax Court. Accordingly, its decision will be affirmed.