Case Name: Alexander MILNE, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1950-04-20
Citations: 181 F.2d 503
Docket Number: No. 10147
Parties: Alexander MILNE, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 181
Pages: 503–503

Head Matter:
Alexander MILNE, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10147.
United States Court of Appeals, Third Circuit.
Argued April 18, 1950.
Decided April 20, 1950.
Alfred Cerceo, Washington, D. G, for petitioner.
Francis W. Sams, Washington, D. G, Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson, Special Assistants to the Attorney General (on the brief), for respondent.
Before MARrS, GOODRICH and Mc-LAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
We find the taxpayer's objections to the decision of the Tax Court in this case to be wholly without merit.
Accordingly the decision of the Tax Court will be affirmed.