Case ID: f2d_297/html/0837-01.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

Robert A. COERVER and Margaret M. Coerver, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 13743.
    United States Court ol Appeals Third Circuit.
    Argued Jan. 25,1962.
    Decided Jan. 30, 1962.
    Robert W. Wakefield, Wilmington, Del. (Poulk, Walker, Miller & Wakefield, Wilmington, Del., on the brief), for petitioners.
    Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D. C., on the brief), for respondent.
    Before KALODNER, STALEY and SMITH, Circuit Judges.
   PER CURIAM.

Upon review of the record we find no error.

The decision of the Tax Court will be affirmed, 36 T.C. 252.