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U.S. Court of Appeals for the Fourth Circuit, 1962

Mary B. Heyward, and John T. Heyward and Haidee M. Heyward v. Commissioner of Internal Revenue

Mary B. Heyward, and John T. Heyward and Haidee M. Heyward v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided April 9, 1962
301 F.2d 307; 9 A.F.T.R.2d (RIA) 1379; 1962 U.S. App. LEXIS 5438 (Federal Reporter, Second Series)

Mary B. Heyward, and John T. Heyward and Haidee M. Heyward v. Commissioner of Internal Revenue

Opinion

301 F.2d 307

Mary B. HEYWARD, and John T. Heyward and Haidee M. Heyward, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 8509.

United States Court of Appeals Fourth Circuit.

Argued April 5, 1962.

Decided April 9, 1962.

On Petition to Review the Decisions of the Tax Court of the United States.

Robert W. Hemphill, Chester, S. C. (Paul Hemphill and Paul Hemphill, Jr., Chester, S. C., on brief), for petitioners.

Stephen B. Wolfberg, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.

PER CURIAM.

1

Affirmed on the opinion of the Tax Court. Mary B. Heyward, 36 T.C. 739 (July 28, 1961).

2

Affirmed.

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

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