Case Name: George H. MARTIN and Irene Martin, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1961-10-26
Citations: 295 F.2d 38
Docket Number: No. 13613
Parties: George H. MARTIN and Irene Martin, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before KALODNER, HASTIE and GANEY, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 295
Pages: 38–38

Head Matter:
George H. MARTIN and Irene Martin, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 13613.
United States Court of Appeals Third Circuit.
Argued Oct. 19, 1961.
Decided Oct. 26, 1961.
Downey Rice, Washington, D. C., for petitioners.
Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.
Before KALODNER, HASTIE and GANEY, Circuit Judges.

Opinion:
PER CURIAM.
Upon review of the record we find no error. The Decision of the Tax Court will be affirmed.