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

Aptitude Associates Incorporated v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit · Decided November 11, 1963 · Haynsworth, Bryan, Butzner

324 F.2d 499 (Federal Reporter, Second Series)

Counsel

William J. Morgan, petitioner, pro se., Alan D. Pekelner, Atty. Dept..of Justice (John B. Jones, Jr., Acting Asst. Atty. Gen., and Meyer Rothwacks, Atty. Dept, of Justice, on brief), for respondent.

Cases that cite this one

2 later published cases cite this decision.

Rembusch v. Commissioner (United States Tax Court 1979)
Liflans Corporation v. The United States (Court of Claims 1968)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

Careful consideration of this petition for review of a decision of the Tax Court of the United States and of certain other papers submitted by the taxpayer during the hearing brings us to the conviction that the Tax Court correctly found that the contested tax deficiencies had been properly assessed by the Commissioner. The decision of the Tax Court is affirmed for the reasons stated in its memorandum opinion filed November 28, 1962.

Affirmed.

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