Zigmont J. Letowt, Jr. And Virginia C. Letowt v. Commissioner of Internal Revenue

Third Circuit

Zigmont J. Letowt, Jr. And Virginia C. Letowt v. Commissioner of Internal Revenue

328 F.2d 621, 13 A.F.T.R.2d (RIA) 868, 1964 U.S. App. LEXIS 6063

CourtCourt of Appeals for the Third Circuit

DecidedMarch 12, 1964

Docket14534_1

StatusPublished

This text of 328 F.2d 621 (Zigmont J. Letowt, Jr. And Virginia C. Letowt 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

Zigmont J. Letowt, Jr. And Virginia C. Letowt v. Commissioner of Internal Revenue, 328 F.2d 621, 13 A.F.T.R.2d (RIA) 868, 1964 U.S. App. LEXIS 6063 (3d Cir. 1964).

Pincite

Opinion

328 F.2d 621

Zigmont J. LeTOWT, Jr. and Virginia C. LeTowt, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 14534.

United States Court of Appeals Third Circuit.

Argued January 21, 1964.

Decided March 12, 1964.

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

Zigmont J. LeTowt, Jr., Pro se.

Alan D. Pekelner, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Crane Hauser, Chief Counsel, I. R. S., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and FORMAN and GANEY, Circuit Judges.

PER CURIAM.

The petitioners' situation is one for which the members of the court have much sympathy, but the remedy must lie with Congress for we may not by judicial legislation revise the existing tax law. The decision of the Tax Court will be affirmed.

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