Case ID: f2d_292/html/0271-02.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

Samuel MELNICK and Ida Melnick, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13531.
    United States Court of Appeals Third Circuit.
    Argued May 26, 1961.
    Decided July 6, 1961.
    Malcolm H. Waldron, Jr., Philadelphia, Pa. (Waldron & Weitzman, Philadelphia, Pa., on the brief), for appellants.
    Michael I. Smith, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept, of Justice, Washington, D. C., on the brief), for appellee.
    Before BIGGS, Chief Judge, and Mc-LAUGHLIN and KALODNER, Circuit Judges.
   PER CURIAM.

We have reviewed the findings of fact and the opinion of the Tax Court and perceive no error therein. The decision in favor of the Commissioner will be affirmed on the well reasoned opinion of Judge Atkins.