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
Court of Appeals for the Fourth Circuit·Decided June 20, 1968·No. 12187_1·Published·Cited by 4 cases
Opinion
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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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).
397 F.2d 415 (Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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