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U.S. Court of Appeals for the Fourth Circuit, 1967

Elmer L. Reese, Jr., Dorothy L. Reese v. Commissioner of Internal Revenue

Elmer L. Reese, Jr., Dorothy L. Reese v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided February 28, 1967
373 F.2d 742 (Federal Reporter, Second Series)

Elmer L. Reese, Jr., Dorothy L. Reese v. Commissioner of Internal Revenue

Opinion

373 F.2d 742

67-1 USTC P 9307

Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 10686.

United States Court of Appeals Fourth Circuit.

Argued Feb. 10, 1967.
Decided Feb. 28, 1967.

R. Taylor McLean, Towson, Md. (Royston, Mueller, Thomas & McLean, Towson, Md., on brief), for petitioners.

Jerome I. Chapman, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen. and Lee A. Jackson, Harold C. Wilkenfeld and Fred E. Youngman, Attorneys, Department of Justice, on brief), for respondent.

Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit judges.

PER CURIAM:

1

For the reasons stated in the opinion of the Tax Court1 its judgment is affirmed.

2

Affirmed.

1

Reese v. Commissioner, 45 T.C. 407

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

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