DocketNumber: 10686_1
Citation Numbers: 373 F.2d 742
Filed Date: 2/28/1967
Status: Precedential
Modified Date: 3/24/2017
373 F.2d 742
67-1 USTC P 9307
Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10686.
United States Court of Appeals Fourth Circuit.
Argued Feb. 10, 1967.
Decided Feb. 28, 1967.
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 Court1 its judgment is affirmed.
Affirmed.
Reese v. Commissioner, 45 T.C. 407
richard-e-johnson-and-beverly-p-johnson-his-wife-and-martin-l , 396 F.2d 258 ( 1968 )
Eugene E. Hembree, Jr., and Belle D. Hembree v. United ... , 464 F.2d 1262 ( 1972 )
William K. Rundell, Jr., and Shirley A. Rundell v. ... , 455 F.2d 639 ( 1972 )
Robert Logan, Jr., and Barbara D. Logan v. United States , 518 F.2d 143 ( 1975 )
John E. Quast and Nancy K. Quast v. United States , 428 F.2d 750 ( 1970 )
Lowell D. Ward and Suzanne M. Ward v. Commissioner of ... , 449 F.2d 766 ( 1971 )
Broniwitz v. Commissioner , 27 T.C.M. 1088 ( 1968 )
Smith v. Commissioner , 51 T.C.M. 1348 ( 1986 )
Farmer v. Commissioner , 59 T.C.M. 439 ( 1990 )
Flicker v. Commissioner , 29 T.C.M. 1115 ( 1970 )
Hof v. Commissioner , 38 T.C.M. 221 ( 1979 )
Billingham v. Commissioner , 40 T.C.M. 1075 ( 1980 )
Gaylan L. And Mary H. Rockswold Thomas A. And Susan E. ... , 620 F.2d 166 ( 1980 )
Bingler v. Johnson , 89 S. Ct. 1439 ( 1969 )
Krupin v. United States , 439 F. Supp. 440 ( 1977 )
Rockswold v. United States , 471 F. Supp. 1385 ( 1979 )
Quast v. United States , 293 F. Supp. 56 ( 1968 )
Seelbach v. Commissioner , 58 T.C.M. 613 ( 1989 )
Ellenwood v. Commissioner , 43 T.C.M. 819 ( 1982 )