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

373 F.2d 742
CourtCourt of Appeals for the Fourth Circuit
DecidedFebruary 28, 1967
Docket10686_1
StatusPublished
Cited by3 cases

This text of 373 F.2d 742 (Elmer L. Reese, Jr., Dorothy L. Reese 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.

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Elmer L. Reese, Jr., Dorothy L. Reese v. Commissioner of Internal Revenue, 373 F.2d 742 (4th Cir. 1967).

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:

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

Affirmed.

1

Reese v. Commissioner, 45 T.C. 407

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