Case ID: f2d_459/html/1043-02.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

O. J. SMITH and Minnie R. Smith, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 72-1025.
    United States Court of Appeals, Fourth Circuit.
    Argued May 8, 1972.
    Decided June 2, 1972.
    Jeff D. Batts, Rocky Mount, N. C. (Biggs, Meadows, & Batts, Rocky Mount, N. C., on brief), for appellants.
    Robert Stephens Watkins, Atty., Tax Division, Department of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, At-tys., Tax Division, Department of Justice, on brief), for appellee.
    Before HAYNSWORTH, Chief Judge, RUSSELL, Circuit Judge, and BLATT, District Judge.
   PER CURIAM:

The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.

Affirmed.