Case Name: Howard G. MATHEWS and Martha L Mathews, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1963-01-22
Citations: 311 F.2d 795
Docket Number: No. 14037
Parties: Howard G. MATHEWS and Martha L Mathews, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 311
Pages: 795–795

Head Matter:
Howard G. MATHEWS and Martha L Mathews, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 14037.
United States Court of Appeals Third Circuit.
Argued Jan. 10, 1963.
Decided Jan. 22, 1963.
Stanford Shmukler, Philadelphia, Pa., for petitioners.
Martin B. Cowan, Atty. Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.
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 of the United States, 36 T.C. 483, will be affirmed.