Quinn v. Hook, 15017.
Decision Date | 02 March 1965 |
Docket Number | No. 15017.,15017. |
Citation | 341 F.2d 920 |
Parties | George T. QUINN, Executor of the Estate of Thomas J. Thompson, Deceased, Appellant, v. Kenneth O. HOOK, District Director of Internal Revenue and United States of America. |
Court | U.S. Court of Appeals — Third Circuit |
Robert M. Taylor, Philadelphia, Pa., for appellant.
George F. Lynch, Department of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Attorneys, Department of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., on the brief), for appellees.
Before KALODNER, HASTIE and SMITH, Circuit Judges.
On review of the record we find no error. The Judgment of the District Court will be affirmed for the reasons so well stated by Judge Freedman in his opinion reported at 231 F.Supp. 718 (E.D.Pa.1964). See also Judge Kirkpatrick's opinion in Baglivio, et al. v. Commissioner, 235 F.Supp. 493 (E.D. Pa.1964) (filed August 5, 1964).
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