319 F2d 532 O'Brien v. Commissioner of Internal Revenue
319 F.2d 532
63-2 USTC P 9633
Walter F. O'BRIEN, Petitioner
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Third Circuit.
Argued June 17, 1963.
Decided July 31, 1963.
Henry D. O'Connor, Haddonfield, N.J., for petitioner.
Norman Sepenuk, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D.C., on the brief) for respondent.
Before BIGGS, Chief Judge, and STALEY and FORMAN, Circuit Judges.
We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.