Case Name: O. J. SMITH and Minnie R. Smith, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1972-06-02
Citations: 459 F.2d 1043
Docket Number: No. 72-1025
Parties: O. J. SMITH and Minnie R. Smith, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 459
Pages: 1043–1043

Head Matter:
O. J. SMITH and Minnie R. Smith, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 72-1025.
United States Court of Appeals, Fourth Circuit.
Argued May 8, 1972.
Decided June 2, 1972.
Jeff D. Batts, Rocky Mount, N. C. (Biggs, Meadows, & Batts, Rocky Mount, N. C., on brief), for appellants.
Robert Stephens Watkins, Atty., Tax Division, Department of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, At-tys., Tax Division, Department of Justice, on brief), for appellee.
Before HAYNSWORTH, Chief Judge, RUSSELL, Circuit Judge, and BLATT, District Judge.

Opinion:
PER CURIAM:
The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.
Affirmed.