U.S. Court of Appeals for the Third Circuit, 1964

Richard A. Ench v. Commissioner of Internal Revenue

Richard A. Ench v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided January 17, 1964
325 F.2d 1017 (Federal Reporter, Second Series)

Richard A. Ench v. Commissioner of Internal Revenue

Opinion

325 F.2d 1017

64-1 USTC P 9199

Richard A. ENCH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 14462.

United States Court of Appeals Third Circuit.

Argued Dec. 13, 1963.
Decided Jan. 17, 1964.

Anthony R. Amabile, Paterson, N.J., for petitioner.

Robert J. Golten, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Department of Justice, Washington, D.C., on the brief), for respondent.

Before BIGGS, Chief Judge, and McLAUGHLIN and KALODNER, Circuit judges.

PER CURIAM.

1

We can perceive no error in the findings of fact and conclusions of law of the Tax Court. Accordingly, its decision will be affirmed.

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