Case ID: f2d_311/html/0228-02.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

William H. WILSON and Adriana J. Wilson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 13991.
    United States Court of Appeals Third Circuit.
    Argued Dec. 3, 1962.
    Decided Jan. 9, 1963.
    Herbert C. Klein, Passaic, N. J., for petitioners.
    Michael K. Cavanaugh, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.
    Before BIGGS, Chief Judge, STA-LEY, Circuit Judge, and LEAHY, District Judge.
   PER CURIAM.

We have examined the opinion of the Tax Court and can perceive no error in either the statement of operative facts or in the application of the law thereto. Consequently the decision will be affirmed.