410 F2d 398 Allen v. Commissioner of Internal Revenue

410 F.2d 398

Richard A. ALLEN and Barbara Allen, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE.
Richard A. ALLEN, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 17556.

No. 17557.

United States Court of Appeals Third Circuit.

Argued April 24, 1969.

Decided June 4, 1969.

Rehearing Denied July 3, 1969.

Appeal from Tax Court of the United States; Arnold Raum, Judge.

Robert R. Batt, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (Sherwin T. McDowell, Lynn L. Detweiler, Jr., Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for appellants.

Edward Lee Rogers, Department of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Department of Justice, Washington, D. C., on the brief), for appellee.

OPINION OF THE COURT

Before BIGGS, FREEDMAN and STAHL, Circuit Judges.

PER CURIAM.

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1

A careful examination of the record in this case and consideration of the applicable law demonstrate that the Tax Court committed no error.

2

Consequently the decisions of the Tax Court will be affirmed.