Case Name: Robert A. COERVER and Margaret M. Coerver, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1962-01-30
Citations: 297 F.2d 837
Docket Number: No. 13743
Parties: Robert A. COERVER and Margaret M. Coerver, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before KALODNER, STALEY and SMITH, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 297
Pages: 837–837

Head Matter:
Robert A. COERVER and Margaret M. Coerver, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 13743.
United States Court ol Appeals Third Circuit.
Argued Jan. 25,1962.
Decided Jan. 30, 1962.
Robert W. Wakefield, Wilmington, Del. (Poulk, Walker, Miller & Wakefield, Wilmington, Del., on the brief), for petitioners.
Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D. C., on the brief), for respondent.
Before KALODNER, STALEY and SMITH, Circuit Judges.

Opinion:
PER CURIAM.
Upon review of the record we find no error.
The decision of the Tax Court will be affirmed, 36 T.C. 252.