Frank E. Poulter & Thelma Poulter, Charles J. Rooney & Dolores J. Rooney v. Comm'r of Internal Revenue, 397 F.2d 415 (4th Cir. 1968). · Go Syfert
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Frank E. Poulter & Thelma Poulter, Charles J. Rooney & Dolores J. Rooney v. Comm'r of Internal Revenue, 397 F.2d 415 (4th Cir. 1968). Cases Citing This Book View Copy Cite
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Frank E. POULTER and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
12187_1.
Court of Appeals for the Fourth Circuit.
Jun 20, 1968.
Published opinion
397 F.2d 415
1968 U.S. App. LEXIS 6439
John R. Foley, Washington, D. C., on brief for petitioners., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, and Stanley L. Ruby, Attys., Dept, of Justice, on brief for respondent.
Haynsworth, Sobeloff, Boreman.
Cited by 4 opinions  |  Published
PER CURIAM:

The contentions raised by the taxpayers in their brief on appeal were fully considered by the Tax Court * which found no merit in any of them. It is apparent that the taxpayers are laboring under a misconception as to the burden of proof. The appeal is wholly without merit, and oral argument would be fruitless.

The decision of the Tax Court is affirmed.

Affirmed.

*

Poulter v. Commissioner, T.C. Memo. 1967-220.