Aptitude Associates Incorporated v. Commissioner of Internal Revenue

Fourth Circuit

Aptitude Associates Incorporated v. Commissioner of Internal Revenue

324 F.2d 499

CourtCourt of Appeals for the Fourth Circuit

DecidedNovember 11, 1963

Docket9034_1

StatusPublished

Cited by4 cases

This text of 324 F.2d 499 (Aptitude Associates Incorporated v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Aptitude Associates Incorporated v. Commissioner of Internal Revenue, 324 F.2d 499 (4th Cir. 1963).

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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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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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324 F.2d 499, Counsel Stack Legal Research, https://law.counselstack.com/opinion/aptitude-associates-incorporated-v-commissioner-of-internal-revenue-ca4-1963.

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