Case Name: George D. WICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1947-05-21
Citations: 161 F.2d 732
Docket Number: No. 9395
Parties: George D. WICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 161
Pages: 732–732

Head Matter:
George D. WICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9395.
Circuit Court of Appeals, Third Circuit.
Argued May 20, 1947.
Decided May 21, 1947.
G. Walter Smith, of Pittsburgh, Pa. (Wick, Smith & Hodel, of Pittsburgh, Pa.,, on the brief), for petitioner.
Helen Goodner, Tax Division Dept, of-Justice, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Car-loss, Sp. Asst, to Atty. Gen., on the brief-)-, for respondent.
Before MARIS, GOODRICH, and KA-LODNER, Circuit Judges.

Opinion:
PER CURIAM.
For the reasons well stated in the opinion of Judge Harron, 7 T.C. 723, the decision of the Tax Court will be affirmed.