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.