Case Name: William H. WILSON and Adriana J. Wilson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1963-01-09
Citations: 311 F.2d 228
Docket Number: No. 13991
Parties: William H. WILSON and Adriana J. Wilson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 311
Pages: 228–228

Head Matter:
William H. WILSON and Adriana J. Wilson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13991.
United States Court of Appeals Third Circuit.
Argued Dec. 3, 1962.
Decided Jan. 9, 1963.
Herbert C. Klein, Passaic, N. J., for petitioners.
Michael K. Cavanaugh, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.
Before BIGGS, Chief Judge, STA-LEY, Circuit Judge, and LEAHY, District Judge.

Opinion:
PER CURIAM.
We have examined the opinion of the Tax Court and can perceive no error in either the statement of operative facts or in the application of the law thereto. Consequently the decision will be affirmed.