Opinion
Nos. 14229-14237.
Argued May 23, 1963.
Decided May 31, 1963.
On Petitions for review of decisions of the Tax Court of the United States.
Alfred J. McDowell, Philadelphia, Pa. (Daniel S. Knight, Brady O. Bryson, Morgan, Lewis Bockius, Philadelphia, Pa., on the brief), for petitioners.
Richard J. Heiman, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D.C., on the brief), for Commissioner of Internal Revenue.
Before KALODNER, STALEY and SMITH, Circuit Judges.
On review of the record we find no error. The decisions of the Tax Court will be affirmed, 38 T.C. 296.