Case Name: Harold E. JAHN and Mary Jahn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1973-04-12
Citations: 475 F.2d 1140
Docket Number: No. 72-1976
Parties: Harold E. JAHN and Mary Jahn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: Before WEICK and PECK, Circuit Judges, and CECIL, Senior Circuit Judge.
Reporter: Federal Reporter 2d Series
Volume: 475
Pages: 1140–1140

Head Matter:
Harold E. JAHN and Mary Jahn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 72-1976.
United States Court of Appeals, Sixth Circuit.
Argued April 9, 1973.
Decided April 12, 1973.
Leonard J. Simasko, Mt. Clemens, Mich., for appellants.
Wesley J. Filer, Atty., Tax Div., Dept, of Justice, Washington, D. C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Thomas L. Stapleton, Grant W. Wiprud, Attys., Tax Div., Dept, of Justice, Washington, D. C., on brief.
Before WEICK and PECK, Circuit Judges, and CECIL, Senior Circuit Judge.

Opinion:
ORDER
Upon consideration, it is ordered that the decision of the Tax Court be and it is hereby affirmed on the opinion of Judge Withey, 58 T.C. 452.