Case Name: Zigmont J. LeTOWT, Jr. and Virginia C. LeTowt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1964-03-12
Citations: 328 F.2d 621
Docket Number: No. 14534
Parties: Zigmont J. LeTOWT, Jr. and Virginia C. LeTowt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 328
Pages: 621–621

Head Matter:
Zigmont J. LeTOWT, Jr. and Virginia C. LeTowt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14534.
United States Court of Appeals Third Circuit.
Argued Jan. 21, 1964.
Decided March 12, 1964.
Zigmont J. LeTowt, Jr., Pro se.
Alan D. Pekelner, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Crane Hauser, Chief Counsel, I. R. S., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before BIGGS, Chief Judge, and FORMAN and GANEY, Circuit Judges.

Opinion:
PER CURIAM.
The petitioners' situation is one for which the members of the court have much sympathy, but the remedy must lie with Congress for we may not by judicial legislation revise the existing tax law. The decision of the Tax Court will be affirmed.