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Allen v. Commissioner of Internal Revenue

United States Court of Appeals, Third Circuit
Jun 4, 1969
410 F.2d 398 (3d Cir. 1969)

Opinion

Nos. 17556, 17557.

Argued April 24, 1969.

Decided June 4, 1969. Rehearing Denied July 3, 1969.

Appeal from Tax Court of the United States; Arnold Raum, Judge.

Robert R. Batt, Ballard, Spahr, Andrews Ingersoll, Philadelphia, Pa. (Sherwin T. McDowell, Lynn L. Detweiler, Jr., Philadelphia, Pa., Ballard, Spahr, Andrews Ingersoll, Philadelphia, Pa., on the brief), for appellants.

Edward Lee Rogers, Department of Justice, Tax Division, Washington, D.C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Department of Justice, Washington, D.C., on the brief), for appellee.

Before BIGGS, FREEDMAN and STAHL, Circuit Judges.


OPINION OF THE COURT


A careful examination of the record in this case and consideration of the applicable law demonstrate that the Tax Court committed no error.

Consequently the decisions of the Tax Court will be affirmed.


Summaries of

Allen v. Commissioner of Internal Revenue

United States Court of Appeals, Third Circuit
Jun 4, 1969
410 F.2d 398 (3d Cir. 1969)
Case details for

Allen v. Commissioner of Internal Revenue

Case Details

Full title:Richard A. ALLEN and Barbara Allen, Appellants, v. COMMISSIONER OF…

Court:United States Court of Appeals, Third Circuit

Date published: Jun 4, 1969

Citations

410 F.2d 398 (3d Cir. 1969)