U.S. Court of Appeals for the Third Circuit, 1972

Meyer Mittleman and Paula Mittleman v. Commissioner of Internal Revenue

Meyer Mittleman and Paula Mittleman v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided September 26, 1972 · Biggs, Rosen, Hunter
464 F.2d 1393; 30 A.F.T.R.2d (RIA) 5574; 1972 U.S. App. LEXIS 7400 (Federal Reporter, Second Series)

Meyer Mittleman and Paula Mittleman v. Commissioner of Internal Revenue

Opinion

OPINION OF THE COURT

PER CURIAM:

This is an appeal from a judgment of the Tax Court determining deficiencies in income tax against appellants for the calendar year 1963. The Tax Court’s Findings of Fact and Opinion appear in 56 T.C. 171 (1971).

We conclude that the facts as found are supported by the evidence, that the rationale of the Tax Court appearing in the Opinion is correct, and that the decision is in accordance with the law.

The decision of the Tax Court will be affirmed.

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