Case Name: UNITED STATES of America, v. Joseph BROWN, Individually and as Administrator of the Estate of Tillie Brown, Deceased, Appellant
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1964-11-16
Citations: 337 F.2d 858
Docket Number: No. 14858
Parties: UNITED STATES of America, v. Joseph BROWN, Individually and as Administrator of the Estate of Tillie Brown, Deceased, Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 337
Pages: 858–858

Head Matter:
UNITED STATES of America, v. Joseph BROWN, Individually and as Administrator of the Estate of Tillie Brown, Deceased, Appellant.
No. 14858.
United States Court of Appeals Third Circuit.
Argued Oct. 20, 1964.
Decided Nov. 16, 1964.
Robert M. Taylor, Philadelphia, Pa., for appellant.
Lawrence B. Silver, Atty., Tax Division, Dept’ of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A.. Jackson, I. Henry Kutz, Attys., Department of Justice, Washington, D. C. (Drew J. T. O’Keefe, U. S. Atty., Francis R. Crumlish, Asst. U. S. Atty., of counsel, on the brief), for appellee.
Before MeLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

Opinion:
PER CURIAM.
In this non-jury action by the United States which reduced to personal judgment certain income taxes, penalties and interest heretofore assessed by the United States against the defendants, there is no error in the district court record. The judgment of that court will be affirmed upon the excellent opinion reported at 225 F.Supp. 414 (1964).