J. Fleet Cowden et al., Petitioners, v. Commissioner of Internal Revenue, Respondent, 365 F.2d 832 (1st Cir. 1966)

Annotate this Case
US Court of Appeals for the First Circuit - 365 F.2d 832 (1st Cir. 1966) September 21, 1966

On Petition for Review of the Decision of the Tax Court of the United States [24 CCH Tax Ct.Mem. 1528 (1965)]

J. Fleet Cowden, Sudbury, Mass., for petitioners.

Donald W. Williamson, Jr., Attorney, Department of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Meyer Rothwacks and Harry Baum, Attorneys, Department of Justice, were on brief, for respondent.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

PER CURIAM.


The decision of the Tax Court, November 24, 1965, Docket No. 1213-63, is affirmed.