Case Name: Robert ADES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Albert J. ADES and Sylvia Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Alan ADES and Ruth Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Joseph ADES and Rachel Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1963-05-15
Citations: 316 F.2d 734
Docket Number: Nos. 303, 306, Dockets 27919, 27922
Parties: Robert ADES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Albert J. ADES and Sylvia Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Alan ADES and Ruth Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph ADES and Rachel Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 316
Pages: 734–734

Head Matter:
Robert ADES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Albert J. ADES and Sylvia Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Alan ADES and Ruth Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph ADES and Rachel Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 303, 306, Dockets 27919, 27922.
United States Court of Appeals Second Circuit.
Argued May 9, 1963.
Decided May 15, 1963.
Marvin S. Machson, New York City (Charles Korn, New York City), for petitioners.
Arthur E. Strout, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Washington, D. C., Attorneys), for respondent.
Before FRIENDLY, KAUFMAN and MARSHALL, Circuit Judges.

Opinion:
PER CURIAM.
We affirm on the complete and well-reasoned opinion of Judge Forrester in the Tax Court, 38 T.C. 501.