Case Name: Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1959-11-10
Citations: 271 F.2d 267
Docket Number: No. 17779
Parties: Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 271
Pages: 267–267

Head Matter:
Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17779.
United States Court of Appeals Fifth Circuit.
Nov. 10, 1959.
Llewellyn A. Luce, Washington, D. C., for petitioners.
Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., I. R. S., David O. Walter, and Charles B. E. Freeman, Attys., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before RIVES, Chief Judge, and TUTTLE and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is
Affirmed.