Opinion · Court of Appeals for the Third Circuit

Coerver v. Commissioner

297 F.2d 837

Type: Opinion
Court: Court of Appeals for the Third Circuit
Jurisdiction: Federal
Date: 1962-01-30
Topic: general

PER CURIAM. Upon review of the record we find no error. The decision of the Tax Court will be affirmed, 36 T.C. 252.

Citator

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Cited by: 3 opinions

COERVER v. COMMISSIONER OF INTERNAL REVENUE,297 F.2d 837(3rd Cir. 1962)

Robert A. COERVER and Margaret M. Coerver, Petitioners, v. COMMISSIONER OF

INTERNAL REVENUE.

No. 13743.

United States Court of Appeals, Third Circuit.

Argued January 25, 1962.

Decided January 30, 1962.

On Petition for Review of the Decision of The Tax Court of the United States.

Robert W. Wakefield, Wilmington, Del. (Foulk, Walker, Miller Wakefield, Wilmington, Del., on the brief), for petitioners.

Donald P. Horwitz, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Department of Justice, Washington, D.C., on the brief), for respondent.

Before KALODNER, STALEY and SMITH, Circuit Judges.

PER CURIAM.

Upon review of the record we find no error.

The decision of the Tax Court will be affirmed,36 T.C. 252.Page 838