U.S. Court of Appeals for the Third Circuit, 1965

Serri v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Third Circuit · Decided December 2, 1965 · No. 15321

354 F.2d 1002; 16 A.F.T.R.2d (RIA) 5998 (Federal Reporter, Second Series)

Counsel

David Berger, Philadelphia, Pa., (Frank S. Deming, Philadelphia, Pa., on the brief), for petitioners., Burton Berkley, Department of Justice, Tax Division, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, John M. Brant, Jeanine Jacobs, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Opinion of the Court

PER CURIAM:

On review of the record we find no error. The Decision of the Tax Court will be affirmed for the reasons so well stated in Judge Hoyt’s Memorandum Findings of Fact and Opinion (T. C. Memo 1964-219).

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