Case Name: Luther Ira WEBSTER and Edna H. Webster, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1967-01-10
Citations: 371 F.2d 441
Docket Number: No. 207, Docket 30699
Parties: Luther Ira WEBSTER and Edna H. Webster, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 371
Pages: 441–441

Head Matter:
Luther Ira WEBSTER and Edna H. Webster, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.
No. 207, Docket 30699.
United States Court of Appeals Second Circuit.
Argued Jan. 10, 1967.
Decided Jan. 10, 1967.
Herman J. Walz, Lamb, Webster, Walz, Telesca & Donovan, Rochester, N. Y., for plaintiffs-appellees.
Thomas Silk, Jr., Atty., Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David 0. Walter, Attys., Dept, of Justice, John T. Curtin, U. S. Atty., C. Donald O’Connor, Asst. U. S. Atty., for defendant-appellant.
Before WATERMAN, SMITH and KAUFMAN, Circuit Judges.

Opinion:
PER CURIAM:
The judgment below is affirmed in open court on the summary judgment memorandum of Judge Burke below, D.C., 262 F.Supp. 718, and on the persuasive authority of Heard v. Commissioner of Internal Revenue, 269 F.2d 911 (3 Cir.1959).