William C. Stolk and Eve Stolk, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 326 F.2d 760 (2d Cir. 1964)

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U.S. Court of Appeals for the Second Circuit - 326 F.2d 760 (2d Cir. 1964)

Argued January 29, 1964
Decided January 29, 1964

Kenneth C. Quencer, New York City, (Emil R. Annunziato, New York City, on the brief), for petitioners-appellants.

Frederick E. Youngman, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Washington, D. C., on the brief), for respondent-appellee.

Before LUMBARD, Chief Judge, and WATERMAN and MARSHALL, Circuit Judges.


We affirm in open court the decision of the Tax Court for the reasons stated in the majority opinion of that court, written by Judge Harron and reported at 40 T.C. 345 (1963).