Stratton v. Commissioner of Internal Revenue

Full title: Hubert C. STRATTON and Margaret M. Stratton, Appellants, v. COMMISSIONER…

Court: United States Court of Appeals, Second Circuit

Date published: Apr 2, 1970

422 F.2d 872 (2d Cir. 1970)

Opinion

No. 563, Docket 33730.

Argued April 2, 1970.

Decided April 2, 1970.

George C. Shattuck, Syracuse, N.Y. (Donald J. Zahn, Bond, Schoeneck King, Syracuse, N.Y. of counsel), for appellants.

Paul M. Ginsburg, Department of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William Massar, Attys., Department of Justice, Washington, D.C., of counsel), for appellee.

Before KAUFMAN and FEINBERG, Circuit Judges, and TIMBERS, District Judge.^_

_ Chief Judge of the District of Connecticut, sitting by designation.

PER CURIAM:

The petition to review is denied and the judgment of the Tax Court, reported at 28 T.C.M. 284 (1969), is affirmed on the opinion of Judge Simpson.