Elmer L. Reese, Jr., Dorothy L. Reese, Petitioners, v. Commissioner of Internal Revenue, Respondent, 373 F.2d 742 (4th Cir. 1967)

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US Court of Appeals for the Fourth Circuit - 373 F.2d 742 (4th Cir. 1967) Argued February 10, 1967
Decided February 28, 1967

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

R. Taylor McLean, Towson, Md. (Royston, Mueller, Thomas & McLean, Towson, Md., on brief), for petitioners.

Jerome I. Chapman, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen. and Lee A. Jackson, Harold C. Wilkenfeld and Fred E. Youngman, Attorneys, Department of Justice, on brief), for respondent.

Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

PER CURIAM:


For the reasons stated in the opinion of the Tax Court*  its judgment is affirmed.

Affirmed.

 *

Reese v. Commissioner, 45 T.C. 407

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