Opinion · Court of Appeals for the Third Circuit

Meyer Mittleman and Paula Mittleman v. Commissioner of Internal Revenue

Meyer Mittleman & Paula Mittleman v. Comm’r of Internal Revenue, 464 F.2d 1393 (3d Cir. 1972)

Type
Opinion
Court
Court of Appeals for the Third Circuit
Jurisdiction
Federal
Date
1972-09-26
Topic
general

OPINION OF THE COURT PER CURIAM: This is an appeal from a judgment of the Tax Court determining deficiencies in income tax against appellants for the calendar year 1963. The Tax Court’s Findings of Fact and Opinion appear in 56 T.C. 171 (1971). We conclude that the facts as found are supported by the evidence, that the rationale of the Tax Court appearing in the Opinion is correct, and that the decision is in accordance with the law. The decision of the Tax Court will be affirmed.

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Cited by
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MITTLEMAN v. COMMISSIONER OF INTERNAL REVENUE,464 F.2d 1393(3rd Cir. 1972)
MEYER MITTLEMAN AND PAULA MITTLEMAN, APPELLANTS, v. COMMISSIONER OF INTERNAL
REVENUE.
No. 71-1791.
United States Court of Appeals, Third Circuit.
Argued September 12, 1972.
Decided September 26, 1972.
Leonard E. Schwartz, Allen Pearl, Teltser Greenberg, East Orange, N. J., for appellants.Page 1394

Robert S. Watkins, Dept. of Justice, Tax Div., Washington, D. C., for appellee.
Appeal from United States Tax Court; Charles Simpson, Judge.
Before BIGGS, JAMES ROSEN and HUNTER, Circuit Judges.
[1] OPINION OF THE COURT
PER CURIAM:
[2] This is an appeal from a judgment of the Tax Court determining deficiencies in income tax against appellants for the calendar year 1963. The Tax Court's Findings of Fact and Opinion appear in56 T.C. 171(1971).

[3] We conclude that the facts as found are supported by the evidence, that the rationale of the Tax Court appearing in the Opinion is correct, and that the decision is in accordance with the law.

[4] The decision of the Tax Court will be affirmed.Page 1398