Case Name: Thomas F. ABBOTT, Jr., and Edith Abbott, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1965-04-06
Citations: 342 F.2d 997
Docket Number: No. 21721
Parties: Thomas F. ABBOTT, Jr., and Edith Abbott, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 342
Pages: 997–997

Head Matter:
Thomas F. ABBOTT, Jr., and Edith Abbott, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 21721.
United States Court of Appeals Fifth Circuit.
April 6, 1965.
Warren W. Shipman, III, Donald H. Ray, McGown, Godfrey, Logan & Decker, R. W. Decker, Fort Worth, Tex., for petitioners.
Michael K. Cavanaugh, Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Eugene Golelle, Lee A. Jackson, Dept, of Justice, Washington, D. C., David 0. Walter, Attorney, Department of Justice, Washington, D. C., for respondent.
Before TUTTLE, Chief Judge, and HUTCHESON and BROWN, Circuit Judges.

Opinion:
PER CURIAM.
Petitioners, complaining of a decision and order of the Tax Court, approving and affirming a deficiency, are here insisting that the decision and order are erroneous and should be reversed.
A careful consideration of the record, in the light of the findings' of fact and the opinion of the Tax Court, convinces us that the petition is without merit and that, for the reasons stated, and the authorities cited, by the Tax Court in its carefully considered opinion, its decision and order were right and must be affirmed.
Affirmed.
. 23 T.C.Memo. 445.