Walter F. O'Brien v. Commissioner of Internal Revenue

Third Circuit

Walter F. O'Brien v. Commissioner of Internal Revenue

319 F.2d 532, 12 A.F.T.R.2d (RIA) 5318, 1963 U.S. App. LEXIS 4481

CourtCourt of Appeals for the Third Circuit

DecidedJuly 31, 1963

Docket14321

StatusPublished

This text of 319 F.2d 532 (Walter F. O'Brien 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

Walter F. O'Brien v. Commissioner of Internal Revenue, 319 F.2d 532, 12 A.F.T.R.2d (RIA) 5318, 1963 U.S. App. LEXIS 4481 (3d Cir. 1963).

Pincite

Opinion

319 F.2d 532

Walter F. O'BRIEN, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 14321.

United States Court of Appeals Third Circuit.

Argued June 17, 1963.

Decided July 31, 1963.

On Petition for Review of the Decision of the Tax Court of the United States.

Henry D. O'Connor, Haddonfield, N. J., for petitioner.

Norman Sepenuk, 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 STALEY and FORMAN, Circuit Judges.

PER CURIAM.

We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.

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