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

Thomas F. Abbott, Jr., and Edith Abbott v. Commissioner of Internal Revenue

Thomas F. Abbott, Jr., and Edith Abbott v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided April 6, 1965 · Tuttle, Hutcheson, Brown
342 F.2d 997; 15 A.F.T.R.2d (RIA) 678; 1965 U.S. App. LEXIS 6004 (Federal Reporter, Second Series)

Thomas F. Abbott, Jr., and Edith Abbott v. Commissioner of Internal Revenue

Opinion

PER CURIAM.

Petitioners, complaining of a decision and order of the Tax Court, 1 approving and affirming a deficiency, are here insisting that the decision and order are erroneous and should be reversed.

A careful consideration of the record, in the light of the findings' of fact and the opinion of the Tax Court, convinces us that the petition is without merit and that, for the reasons stated, and the authorities cited, by the Tax Court in its carefully considered opinion, its decision and order were right and must be affirmed.

Affirmed.

1

. 23 T.C.Memo. 445.

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