Case Name: Robert FOGEL and Sylvia Fogel, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1956-10-17
Citations: 237 F.2d 918
Docket Number: No. 12764
Parties: Robert FOGEL and Sylvia Fogel, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before McALLISTER, MILLER and STEWART, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 237
Pages: 918–918

Head Matter:
Robert FOGEL and Sylvia Fogel, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12764.
United States Court of Appeals Sixth Circuit.
Oct. 17, 1956.
Sol Goodman, Sidney C. Brandt, Cincinnati, Ohio, for petitioners.
Charles K. Rice, John Potts Barnes, Lee A. Jackson, John J. Kelley, Jr., I. Henry Kutz, Rollin H. Transue, and S. Dee Hanson, Washington, D. C., for respondent.
Before McALLISTER, MILLER and STEWART, Circuit Judges.

Opinion:
PER CURIAM.
The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and-.the argument of counsel, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the decision herein reviewed be and is hereby affirmed upon the opinion of the Tax Court.