James T. Thrower and Jane P. Thrower, Petitioners, v. Commissioner of Internal Revenue, Respondent, 330 F.2d 614 (5th Cir. 1964)Annotate this Case
April 20, 1964
Petition for Review of Decisions of the Tax Court of the United States.
Richard S. Doyle, Stanley Worth, Washington, D. C. (Korner, Doyle, Worth & Crampton, Washington, D. C., of counsel), for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, I. R. S., Robert B. Alexander, Jr., Atty., I. R. S., Gary P. Smith, Joseph Kovner, Robert H. Solomon, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before RIVES, BELL, and WRIGHT,* Circuit Judges.
The decisions of the Tax Court are correct. Its findings of fact are not clearly erroneous. We agree with its opinion reported at 21 T.C.M. 1540.
Of the D. C. Circuit, Sitting by designation