Case ID: f2d_353/html/0209-02.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

Elise McK. MORGAN, Edwin Morgan, Edwin and Elise McK. Morgan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9966.
    United States Court of Appeals Fourth Circuit.
    Argued Nov. 2, 1965.
    Decided Nov. 12, 1965.
    Richard E. Thigpen, Jr., and Richard E. Thigpen, Charlotte, N. C. (Robert L. Hines, Charlotte, N. C., on brief), for petitioners.
    Melva M. Graney, Atty., Dept, of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Norman H. Wolfe, Attys., Dept, of Justice, on brief), for respondent.
    Before BOREMAN, BRYAN and J. SPENCER BELL, Circuit Judges.
   PER CURIAM.

We affirm on the opinion of the Tax Court.

Affirmed. 
      
      42 T.C. 1080 (1964).