FRANK E. POULTER AND THELMA POULTER, CHARLES J. ROONEY AND DOLORES J. ROONEY, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
FRANK E. POULTER AND THELMA POULTER, CHARLES J. ROONEY AND DOLORES J. ROONEY, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
397 F.2d 415
United States Court of Appeals for the Fourth Circuit (1968)
Positive Treatment
Cited by 2 cases
Opinion of the Court
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.