Case Name: Elise McK. MORGAN, Edwin Morgan, Edwin and Elise McK. Morgan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1965-11-12
Citations: 353 F.2d 209
Docket Number: No. 9966
Parties: Elise McK. MORGAN, Edwin Morgan, Edwin and Elise McK. Morgan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 353
Pages: 209–209

Head Matter:
Elise McK. MORGAN, Edwin Morgan, Edwin and Elise McK. Morgan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9966.
United States Court of Appeals Fourth Circuit.
Argued Nov. 2, 1965.
Decided Nov. 12, 1965.
Richard E. Thigpen, Jr., and Richard E. Thigpen, Charlotte, N. C. (Robert L. Hines, Charlotte, N. C., on brief), for petitioners.
Melva M. Graney, Atty., Dept, of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Norman H. Wolfe, Attys., Dept, of Justice, on brief), for respondent.
Before BOREMAN, BRYAN and J. SPENCER BELL, Circuit Judges.

Opinion:
PER CURIAM.
We affirm on the opinion of the Tax Court.
Affirmed.
42 T.C. 1080 (1964).