Case Name: Robert S. GERSTELL and Alice R. Gerstell, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1963-06-26
Citations: 319 F.2d 131
Docket Number: No. 14291
Parties: Robert S. GERSTELL and Alice R. Gerstell, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, Chief Judge, and Mc-LAUGHLIN and KALODNER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 319
Pages: 131–131

Head Matter:
Robert S. GERSTELL and Alice R. Gerstell, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14291.
United States Court of Appeals Third Circuit.
Argued June 4, 1963.
Decided June 26, 1963.
Richard H. Appert, New York City, (David Sachs, White & Case, New York City, on the brief), for petitioners.
Michael Mulroney, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before BIGGS, Chief Judge, and Mc-LAUGHLIN and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
We can perceive no error in the proceedings of the Tax Court in this case though the review is vigorously pressed by the petitioners. Consequently the decision of the Tax Court will be affirmed on the comprehensive opinion of Judge Black.