Case Name: Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1967-02-28
Citations: 373 F.2d 742
Docket Number: No. 10686
Parties: Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 373
Pages: 742–742

Head Matter:
Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10686.
United States Court of Appeals Fourth Circuit.
Argued Feb. 10, 1967.
Decided Feb. 28, 1967.
R. Taylor McLean, Towson, Md. (Royston, Mueller, Thomas & McLean, Tow-son, Md., on brief), for petitioners.
Jerome I. Chapman, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen. and Lee A. Jackson, Harold C. Wilkenfeld and Fred E. Youngman, Attorneys, Department of Justice, on brief), for respondent.
Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

Opinion:
PER CURIAM:
For the reasons stated in the opinion of the Tax Court its judgment is affirmed.
Affirmed.
Reese v. Commissioner, 45 T.C. 407.