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

Gerstell v. Commissioner

U.S. Court of Appeals for the Third Circuit · Decided June 26, 1963 · No. 14291 · Biggs, Kalodner, Laughlin

319 F.2d 131; 12 A.F.T.R.2d (RIA) 5017 (Federal Reporter, Second Series)

Counsel

Richard H. Appert, New York City, (David Sachs, White & Case, New York City, on the brief), for petitioners., Michael Mulroney, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.

Opinion of the Court

PER CURIAM.

We can perceive no error in the proceedings of the Tax Court in this case though the review is vigorously pressed by the petitioners. Consequently the decision of the Tax Court will be affirmed on the comprehensive opinion of Judge Black.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.