325 F2d 1017 Ench v. Commissioner of Internal Revenue

325 F.2d 1017

64-1 USTC P 9199

Richard A. ENCH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 14462.

United States Court of Appeals Third Circuit.

Argued Dec. 13, 1963.
Decided Jan. 17, 1964.

Anthony R. Amabile, Paterson, N.J., for petitioner.

Robert J. Golten, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Department of Justice, Washington, D.C., on the brief), for respondent.

Before BIGGS, Chief Judge, and McLAUGHLIN and KALODNER, Circuit judges.

PER CURIAM.

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We can perceive no error in the findings of fact and conclusions of law of the Tax Court. Accordingly, its decision will be affirmed.