Case Name: Richard A. ALLEN and Barbara Allen, Appellants, v. COMMISSIONER OF INTERNAL REVENUE; Richard A. ALLEN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1969-06-04
Citations: 410 F.2d 398
Docket Number: Nos. 17556, 17557
Parties: Richard A. ALLEN and Barbara Allen, Appellants, v. COMMISSIONER OF INTERNAL REVENUE. Richard A. ALLEN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 410
Pages: 398–398

Head Matter:
Richard A. ALLEN and Barbara Allen, Appellants, v. COMMISSIONER OF INTERNAL REVENUE. Richard A. ALLEN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
Nos. 17556, 17557.
United States Court of Appeals Third Circuit.
Argued April 24,1969.
Decided June 4, 1969.
Rehearing Denied July 3,1969.
Robert R. Batt, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (Sherwin T. McDowell, Lynn L. Det-weiler, Jr., Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for appellants.
Edward Lee Rogers, Department of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Department of Justice, Washington, D. C., on the brief), for appellee.
Before BIGGS, FREEDMAN and STAHL, Circuit Judges.

Opinion:
OPINION OF THE COURT
PER CURIAM.
A careful examination of the record in this case and consideration of the applicable law demonstrate that the Tax Court committed no error.
Consequently the decisions of the Tax Court will be affirmed.