Mary B. Heyward, and John T. Heyward and Haidee M. Heyward v. Commissioner of Internal Revenue

Fourth Circuit

Mary B. Heyward, and John T. Heyward and Haidee M. Heyward v. Commissioner of Internal Revenue

301 F.2d 307, 9 A.F.T.R.2d (RIA) 1379, 1962 U.S. App. LEXIS 5438

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 9, 1962

Docket8509

StatusPublished

This text of 301 F.2d 307 (Mary B. Heyward, and John T. Heyward and Haidee M. Heyward 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

Mary B. Heyward, and John T. Heyward and Haidee M. Heyward v. Commissioner of Internal Revenue, 301 F.2d 307, 9 A.F.T.R.2d (RIA) 1379, 1962 U.S. App. LEXIS 5438 (4th Cir. 1962).

Pincite

Opinion

301 F.2d 307

Mary B. HEYWARD, and John T. Heyward and Haidee M. Heyward, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 8509.

United States Court of Appeals Fourth Circuit.

Argued April 5, 1962.

Decided April 9, 1962.

On Petition to Review the Decisions of the Tax Court of the United States.

Robert W. Hemphill, Chester, S. C. (Paul Hemphill and Paul Hemphill, Jr., Chester, S. C., on brief), for petitioners.

Stephen B. Wolfberg, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.

PER CURIAM.

Affirmed on the opinion of the Tax Court. Mary B. Heyward, 36 T.C. 739 (July 28, 1961).

Affirmed.

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