Poulter v. Commissioner

Fourth Circuit Court of Appeals

Submitted June 19, 1968. Decided June 20, 1968.

Fourth Circuit Court of Appeals

2 counsel of record

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam ·

How this case has been cited

Cited by 8 later decisions — most recently December 1997

4 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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John R. Foley, Washington, D.C., on brief for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, and Stanley L. Ruby, Attys., Dept. of Justice, on brief for respondent.

Before HAYNSWORTH, Chief Judge, and SOBELOFF and BOREMAN, Circuit judges.

PER CURIAM:

¶1

The contentions raised by the taxpayers in their brief on appeal were fully considered by the Tax Court1 which found no merit in any of them. It is apparent that the taxpayers are laboring under a misconception as to the burden of proof. The appeal is wholly without merit, and oral argument would be fruitless.

¶2

The decision of the Tax Court is affirmed.

¶3

Affirmed.

Poulter v. Commissioner, T.C. Memo. 1967-220