Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue

Third Circuit

Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue

311 F.2d 795

CourtCourt of Appeals for the Third Circuit

DecidedJanuary 22, 1963

Docket14037_1

StatusPublished

Cited by3 cases

This text of 311 F.2d 795 (Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third 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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Howard G. Mathews and Martha I. Mathews v. Commissioner of Internal Revenue, 311 F.2d 795 (3d Cir. 1963).

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311 F.2d 795

63-1 USTC P 9219

Howard G. MATHEWS and Martha I. Mathews, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 14037.

United States Court of Appeals Third Circuit.

Argued Jan. 10, 1963.
Decided Jan. 22, 1963.

Stanford Shmukler, Philadelphia, Pa., for petitioners.

Martin B. Cowan, Atty. Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D.C., on the brief), for Commissioner of Internal Revenue.

Before KALODNER, HASTIE and GANEY, Circuit Judges.

PER CURIAM.

Upon review of the record we find no error.

The decision of the Tax Court of the United States, 36 T.C. 483, will be affirmed.

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311 F.2d 795

63-1 USTC P 9219

Howard G. MATHEWS and Martha I. Mathews, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 14037.

United States Court of Appeals Third Circuit.

Argued Jan. 10, 1963.
Decided Jan. 22, 1963.

Stanford Shmukler, Philadelphia, Pa., for petitioners.

Martin B. Cowan, Atty. Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D.C., on the brief), for Commissioner of Internal Revenue.

Before KALODNER, HASTIE and GANEY, Circuit Judges.

PER CURIAM.

Upon review of the record we find no error.

The decision of the Tax Court of the United States, 36 T.C. 483, will be affirmed.

Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan

378 F.2d 771 (Third Circuit, 1967)

Commissioner v. Danielson

378 F.2d 771 (Third Circuit, 1967)

Lichtman v. Commissioner

1964 T.C. Memo. 287 (U.S. Tax Court, 1964)

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