Case ID: f2d_319/html/0532-01.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

Walter F. O’BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 14321.
    United States Court of Appeals Third Circuit.
    Argued June 17, 1963.
    Decided July 31, 1963.
    Henry D. O’Connor, Haddonfield, N. J., for petitioner.
    Norman Sepenuk, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept, of Justice, Washington, D. C., on the brief) for respondent.
    Before BIGGS, Chief Judge, and STALEY and FORMAN, Circuit Judges.
   PER CURIAM.

We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.