Case Name: H. W. FINDLEY and Helen B. Findley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1956-10-11
Citations: 236 F.2d 959
Docket Number: No. 11947
Parties: H. W. FINDLEY and Helen B. Findley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 236
Pages: 959–959

Head Matter:
H. W. FINDLEY and Helen B. Findley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11947.
United States Court of Appeals Third Circuit.
Argued Oct. 5, 1956.
Decided Oct. 11, 1956.
Robert F. Banks, Pittsburgh, Pa., (Sidney B. Gambill, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioners.
Sheldon I. Fink, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

Opinion:
PER CURIAM.
In this fact case the careful opinion of Judge Pierce in the Tax Court is justified by the facts and the fair inferences therefrom. 25 T.C. 311.
The decision of the Tax Court will be affirmed.