Case Name: Henry B. TWOMBLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1946-04-05
Citations: 154 F.2d 293
Docket Number: No. 9083
Parties: Henry B. TWOMBLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 154
Pages: 293–293

Head Matter:
Henry B. TWOMBLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9083.
Circuit Court of Appeals, Third Circuit.
Argued March 8, 1946.
Decided April 5, 1946.
Henry B. Twombly, of New York City, for petitioner.
Leonard Sarner, of Washington, D. C., (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before BIGGS, GOODRICH, and O’CONNELL, Circuit Judges.

Opinion:
PER CURIAM.
Examination of the record in this case and consideration of the briefs and arguments of the parties convince us that the Tax Court reached the correct decision. Accordingly the decision is affirmed.