Case Name: Richard A. ENCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1964-01-17
Citations: 325 F.2d 1017
Docket Number: No. 14462
Parties: Richard A. ENCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 325
Pages: 1017–1017

Head Matter:
Richard A. ENCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14462.
United States Court of Appeals Third Circuit.
Argued Dec. 13, 1963.
Decided Jan. 17, 1964.
Anthony R. Amabile, Paterson, N. J., Tor petitioner.
Robert J. Golten, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Department of Justice, Washington, D. C., on the brief), for respondent.
Before BIGGS, Chief Judge, and McLAUGHLIN and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
We can perceive no error in the findings of fact and conclusions of law of the Tax Court. Accordingly, its decision will be affirmed.