Case Name: Mary B. HEYWARD, and John T. Heyward and Haidee M. Heyward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1962-04-09
Citations: 301 F.2d 307
Docket Number: No. 8509
Parties: Mary B. HEYWARD, and John T. Heyward and Haidee M. Heyward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 301
Pages: 307–307

Head Matter:
Mary B. HEYWARD, and John T. Heyward and Haidee M. Heyward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8509.
United States Court of Appeals Fourth Circuit.
Argued April 5, 1962.
Decided April 9, 1962.
Robert W. Hemphill, Chester, S. C. (Paul Hemphill and Paul Hemphill, Jr., Chester, S. C., on brief), for petitioners.
Stephen B. Wolfberg, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, on brief), for respondent.
Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the opinion of the Tax Court. Mary B. Heyward, 36 T.C. 739 (July 28, 1961).
Affirmed.