Case ID: f2d_295/html/0038-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

George H. MARTIN and Irene Martin, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13613.
    United States Court of Appeals Third Circuit.
    Argued Oct. 19, 1961.
    Decided Oct. 26, 1961.
    Downey Rice, Washington, D. C., for petitioners.
    Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.
    Before KALODNER, HASTIE and GANEY, Circuit Judges.
   PER CURIAM.

Upon review of the record we find no error. The Decision of the Tax Court will be affirmed. ■