Elmer L. Reese, Jr., Dorothy L. Reese, Petitioners, v. Commissioner of Internal Revenue, Respondent, 373 F.2d 742 (4th Cir. 1967)Annotate this Case
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.
For the reasons stated in the opinion of the Tax Court* its judgment is affirmed.
Reese v. Commissioner, 45 T.C. 407