Case Name: Walter F. O'BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1963-07-31
Citations: 319 F.2d 532
Docket Number: No. 14321
Parties: Walter F. O’BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, Chief Judge, and STALEY and FORMAN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 319
Pages: 532–532

Head Matter:
Walter F. O’BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14321.
United States Court of Appeals Third Circuit.
Argued June 17, 1963.
Decided July 31, 1963.
Henry D. O’Connor, Haddonfield, N. J., for petitioner.
Norman Sepenuk, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept, of Justice, Washington, D. C., on the brief) for respondent.
Before BIGGS, Chief Judge, and STALEY and FORMAN, Circuit Judges.

Opinion:
PER CURIAM.
We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.