Case Name: J. Fleet COWDEN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the First Circuit
Jurisdiction: United States
Decision Date: 1966-09-21
Citations: 365 F.2d 832
Docket Number: No. 6714
Parties: J. Fleet COWDEN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALDRICH, Chief Judge, Mc-ENTEE and COFFIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 365
Pages: 832–832

Head Matter:
J. Fleet COWDEN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 6714.
United States Court of Appeals First Circuit.
Sept. 21, 1966.
J. Fleet Cowden, Sudbury, Mass., for petitioners.
Donald W. Williamson, Jr., Attorney, Department of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Meyer Rothwacks and Harry Baum, Attorneys, Department of Justice, were on brief, for respondent.
Before ALDRICH, Chief Judge, Mc-ENTEE and COFFIN, Circuit Judges.

Opinion:
OPINION OF THE COURT.
PER CURIAM.
The decision of the Tax Court, November 24, 1965, Docket No. 1213-63, is affirmed.