Luther Ira Webster and Edna H. Webster, Plaintiffs-appellees, v. United States of America, Defendant-appellant, 371 F.2d 441 (2d Cir. 1967)

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US Court of Appeals for the Second Circuit - 371 F.2d 441 (2d Cir. 1967) Argued January 10, 1967
Decided January 10, 1967

Appeal from judgment of United States District Court for the Western District of New York.

Herman J. Walz, Lamb, Webster, Walz, Telesca & Donovan, Rochester, N. Y., for plaintiffs-appellees.

Thomas Silk, Jr., Atty., Dept. of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, John T. Curtin, U. S. Atty., C. Donald O'Connor, Asst. U. S. Atty., for defendant-appellant.

Before WATERMAN, SMITH and KAUFMAN, Circuit Judges.

PER CURIAM:


The judgment below is affirmed in open court on the summary judgment memorandum of Judge Burke below, D.C., 262 F. Supp. 718, and on the persuasive authority of Heard v. Commissioner of Internal Revenue, 269 F.2d 911 (3 Cir. 1959).

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