Robert S. Gerstell and Alice R. Gerstell v. Commissioner of Internal Revenue

Third Circuit

Robert S. Gerstell and Alice R. Gerstell v. Commissioner of Internal Revenue

319 F.2d 131, 12 A.F.T.R.2d (RIA) 5017, 1963 U.S. App. LEXIS 4829

CourtCourt of Appeals for the Third Circuit

DecidedJune 26, 1963

Docket19-8026

StatusPublished

Cited by1 cases

This text of 319 F.2d 131 (Robert S. Gerstell and Alice R. Gerstell 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.

Bluebook

Robert S. Gerstell and Alice R. Gerstell v. Commissioner of Internal Revenue, 319 F.2d 131, 12 A.F.T.R.2d (RIA) 5017, 1963 U.S. App. LEXIS 4829 (3d Cir. 1963).

Pincite

Opinion

319 F.2d 131

Robert S. GERSTELL and Alice R. Gerstell, Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 14291.

United States Court of Appeals Third Circuit.

Argued June 4, 1963.

Decided June 26, 1963.

Appeal from Tax Court of the United States.

Richard H. Appert, New York City, (David Sachs, White & Case, New York City, on the brief), for petitioners.

Michael Mulroney, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and McLAUGHLIN and KALODNER, Circuit Judges.

PER CURIAM.

We can perceive no error in the proceedings of the Tax Court in this case though the review is vigorously pressed by the petitioners. Consequently the decision of the Tax Court will be affirmed on the comprehensive opinion of Judge Black.

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