Case Name: Frank E. POULTER and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1968-06-20
Citations: 397 F.2d 415
Docket Number: No. 12187
Parties: Frank E. POULTER and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 397
Pages: 415–415

Head Matter:
Frank E. POULTER and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12187.
United States Court of Appeals Fourth Circuit.
Submitted June 19, 1968.
Decided June 20, 1968.
John R. Foley, Washington, D. C., on brief for petitioners.
Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, and Stanley L. Ruby, Attys., Dept, of Justice, on brief for respondent.
Before HAYNSWORTH, Chief Judge, and SOBELOFF and BOREMAN, Circuit Judges.

Opinion:
PER CURIAM:
The contentions raised by the taxpayers in their brief on appeal were fully considered by the Tax Court which found no merit in any of them. It is apparent that the taxpayers are laboring under a misconception as to the burden of proof. The appeal is wholly without merit, and oral argument would be fruitless.
The decision of the Tax Court is affirmed.
Affirmed.
Poulter v. Commissioner, T.C. Memo. 1967-220.