Case ID: f2d_236/html/0959-01.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

H. W. FINDLEY and Helen B. Findley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11947.
    United States Court of Appeals Third Circuit.
    Argued Oct. 5, 1956.
    Decided Oct. 11, 1956.
    Robert F. Banks, Pittsburgh, Pa., (Sidney B. Gambill, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioners.
    Sheldon I. Fink, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Dept, of Justice, Washington, D. C., on the brief), for respondent.
    Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.
   PER CURIAM.

In this fact case the careful opinion of Judge Pierce in the Tax Court is justified by the facts and the fair inferences therefrom. 25 T.C. 311.

The decision of the Tax Court will be affirmed.