Elmer L. Reese, Jr., Dorothy L. Reese, Petitioners, v. Commissioner of Internal Revenue, Respondent

United States Court of Appeals Fourth Circuit. - 373 F.2d 742

Argued February 10, 1967 Decided February 28, 1967

On Petition to Review the Decision of the Tax Court of the United States.

R. Taylor McLean, Towson, Md. (Royston, Mueller, Thomas & McLean, Towson, Md., on brief), for petitioners.

Jerome I. Chapman, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen. and Lee A. Jackson, Harold C. Wilkenfeld and Fred E. Youngman, Attorneys, Department of Justice, on brief), for respondent.

Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

PER CURIAM:

1

For the reasons stated in the opinion of the Tax Court* its judgment is affirmed.

2

Affirmed.