Robert E. Kennedy, Appellant, v. Commissioner of Internal Revenue, 451 F.2d 1023 (3d Cir. 1971)

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US Court of Appeals for the Third Circuit - 451 F.2d 1023 (3d Cir. 1971)

Submitted on Briefs Nov. 18, 1971. Decided Dec. 22, 1971

Robert E. Kennedy, pro se.

J. Munford Scott, Jr., Department of Justice, Tax Division, Washington, D. C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Ann E. Belanger, Attys., Tax Division, Department of Justice, Washington, D. C., on the brief), for appellee.

Before BIGGS, ADAMS and ROSENN, Circuit Judges.



We have examined with care the appellant's contentions on this appeal and find them to be without merit. We will affirm the decision of the Tax Court upon the thorough opinion of Judge Dawson, 29 T.C.M. 255.