Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue

Fourth Circuit

Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue

397 F.2d 415, 22 A.F.T.R.2d (RIA) 5145, 1968 U.S. App. LEXIS 6439

CourtCourt of Appeals for the Fourth Circuit

DecidedJune 20, 1968

Docket12187_1

StatusPublished

Cited by4 cases

This text of 397 F.2d 415 (Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney 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

Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue, 397 F.2d 415, 22 A.F.T.R.2d (RIA) 5145, 1968 U.S. App. LEXIS 6439 (4th Cir. 1968).

Pincite

Opinion

PER CURIAM:

The contentions raised by the taxpayers in their brief on appeal were fully considered by the Tax Court * which found no merit in any of them. It is apparent that the taxpayers are laboring under a misconception as to the burden of proof. The appeal is wholly without merit, and oral argument would be fruitless.

The decision of the Tax Court is affirmed.

Affirmed.

*

Poulter v. Commissioner, T.C. Memo. 1967-220.

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