Richard A. Allen and Barbara Allen v. Commissioner of Internal Revenue. Richard A. Allen v. Commissioner of Internal Revenue

410 F.2d 398
CourtCourt of Appeals for the Third Circuit
DecidedJuly 3, 1969
Docket17557
StatusPublished

This text of 410 F.2d 398 (Richard A. Allen and Barbara Allen v. Commissioner of Internal Revenue. Richard A. Allen 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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Richard A. Allen and Barbara Allen v. Commissioner of Internal Revenue. Richard A. Allen v. Commissioner of Internal Revenue, 410 F.2d 398 (3d Cir. 1969).

Opinion

410 F.2d 398

69-2 USTC P 9443

Richard A. ALLEN and Barbara Allen, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE.
Richard A. ALLEN, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE.

Nos. 17556, 17557.

United States Court of Appeals Third Circuit.

Argued April 24, 1969.
Decided June 4, 1969, Rehearing Denied July 3, 1969.

Robert R. Batt, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (Sherwin T. McDowell, Lynn L. Detweiler, Jr., Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for appellants.

Edward Lee Rogers, Department of Justice, Tax Division, Washington, D.C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Department of Justice, Washington, D.C., on the brief), for appellee.

OPINION OF THE COURT

Before BIGGS, FREEDMAN and STAHL, Circuit Judges.

PER CURIAM.

A careful examination of the record in this case and consideration of the applicable law demonstrate that the Tax Court committed no error.

Consequently the decisions of the Tax Court will be affirmed.

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