Case Name: W. R. BUCKLEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1950-03-21
Citations: 180 F.2d 749
Docket Number: No. 10084
Parties: W. R. BUCKLEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 180
Pages: 749–749

Head Matter:
W. R. BUCKLEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10084.
United States Court of Appeals Third Circuit.
Argued Feb. 21, 1950.
Decided March 21, 1950.
Cornelius C. O’Brien, Philadelphia, Pa. (Joseph F. McVeigh, Philadelphia, Pa., on the brief), for appellant.
Harry Baum, Washington, D. C. (Theron Lamar Giudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to Attorney General, on the brief), for appellee.
Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

Opinion:
PER CURIAM.
An examination of the briefs and the record in this case and a careful consideration of the oral argument convince us that the Tax Court of the United States reached the correct conclusion upon the facts and the law. Consequently its decision will be affirmed.