Twombly v. Commissioner

Third Circuit Court of Appeals

Argued March 8, 1946.

Decided April 5, 1946.

Third Circuit Court of Appeals · decided 1946-04-05

2 counsel of record

Opinion by (per_curiam) · Decided 1946-04-05

¶1Henry B. Twombly, of New York City, for petitioner.

¶2Leonard Sarner, of Washington, D. C., (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for respondent.

¶3Before BIGGS, GOODRICH, and O’CONNELL, Circuit Judges.

¶4PER CURIAM.

¶5Examination of the record in this case and consideration of the briefs and arguments of the parties convince us that the Tax Court reached the correct decision. Accordingly the decision is affirmed.