Case Name: James T. THROWER and Jane P. Thrower, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1964-04-20
Citations: 330 F.2d 614
Docket Number: No. 20916
Parties: James T. THROWER and Jane P. Thrower, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 330
Pages: 614–614

Head Matter:
James T. THROWER and Jane P. Thrower, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 20916.
United States Court of Appeals Fifth Circuit.
April 20, 1964.
Richard S. Doyle, Stanley Worth, Washington, D. C. (Korner, Doyle, Worth & Crampton, Washington, D. C., of counsel), for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, I. R. S., Robert B. Alexander, Jr., Atty., I. R. S., Gary P. Smith, Joseph Kovner, Robert H. Solomon, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before RIVES, BELL, and WRIGHT, Circuit Judges.
Of the D. C. Circuit, Sitting by designation.

Opinion:
PER CURIAM.
The decisions of the Tax Court are correct. Its findings of fact are not clearly erroneous. We agree with its opinion reported at 21 T.C.M. 1540.
Affirmed.