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Aptitude Associates v. C.I.R

United States Court of Appeals, Fourth Circuit
Nov 11, 1963
324 F.2d 499 (4th Cir. 1963)

Opinion

No. 9034.

Argued November 6, 1963.

Decided November 11, 1963.

On petition to review the decision of the Tax Court of the United States.

William J. Morgan, petitioner, pro se.

Alan D. Pekelner, Atty. Dept. of Justice (John B. Jones, Jr., Acting Asst. Atty. Gen., and Meyer Rothwacks, Atty. Dept. of Justice, on brief), for respondent.

Before HAYNSWORTH and BRYAN, Circuit Judges, and BUTZNER, District Judge.


Careful consideration of this petition for review of a decision of the Tax Court of the United States and of certain other papers submitted by the taxpayer during the hearing brings us to the conviction that the Tax Court correctly found that the contested tax deficiencies had been properly assessed by the Commissioner. The decision of the Tax Court is affirmed for the reasons stated in its memorandum opinion filed November 28, 1962.

Affirmed.


Summaries of

Aptitude Associates v. C.I.R

United States Court of Appeals, Fourth Circuit
Nov 11, 1963
324 F.2d 499 (4th Cir. 1963)
Case details for

Aptitude Associates v. C.I.R

Case Details

Full title:APTITUDE ASSOCIATES INCORPORATED, Petitioner, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Fourth Circuit

Date published: Nov 11, 1963

Citations

324 F.2d 499 (4th Cir. 1963)

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