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U.S. Court of Appeals for the Third Circuit, 1963

Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue

Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided January 22, 1963
311 F.2d 795 (Federal Reporter, Second Series)

Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue

Opinion

311 F.2d 795

63-1 USTC P 9219

Howard G. MATHEWS and Martha I. Mathews, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 14037.

United States Court of Appeals Third Circuit.

Argued Jan. 10, 1963.
Decided Jan. 22, 1963.

Stanford Shmukler, Philadelphia, Pa., for petitioners.

Martin B. Cowan, Atty. Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D.C., on the brief), for Commissioner of Internal Revenue.

Before KALODNER, HASTIE and GANEY, Circuit Judges.

PER CURIAM.

1

Upon review of the record we find no error.

2

The decision of the Tax Court of the United States, 36 T.C. 483, will be affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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