Opinion · Court of Appeals for the Fourth Circuit

Reese v. Commissioner

373 F.2d 742

Type
Opinion
Court
Court of Appeals for the Fourth Circuit
Jurisdiction
Federal
Date
1967-02-28
Topic
litigation

PER CURIAM: For the reasons stated in the opinion of the Tax Court* its judgment is affirmed. Affirmed. Reese v. Commissioner, 45 T.C. 407.

Citator

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Cited by
6 opinions
REESE v. COMMISSIONER OF INTERNAL REVENUE,373 F.2d 742(4th Cir. 1967)
Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners, v. COMMISSIONER OF
INTERNAL REVENUE, Respondent.
No. 10686.
United States Court of Appeals, Fourth Circuit.
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:
For the reasons stated in the opinion of the Tax Courtfn*its judgment is affirmed.

Affirmed.Page 743Page 93
  1. Reese v. Commissioner,45 T.C. 407. ↩