Opinion
No. 14997.
Argued April 5, 1965.
Decided April 9, 1965.
On Petition for Review of Decision of the Tax Court of the United States.
Before GANEY and FREEDMAN, Circuit Judges, and KIRKPATRICK, District Judge.
David P. Brown, Jr., Philadelphia, Pa. (Andrew B. Young, George Chimples, Philadelphia, Pa., Stradley, Ronon, Stevens Young, Philadelphia, Pa., of counsel, on the brief), for petitioner.
Mark S. Rothman, Dept. of Justice, Tax Division, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D.C., on the brief), for respondent.
A review of the record in this case does not disclose that the findings made by the Tax Court were clearly erroneous. The decision of the Tax Court will be affirmed, 41 T.C. 468.