CONSTANCE VISCEGLIA, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; JOSEPH VISCEGLIA, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
CONSTANCE VISCEGLIA, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; JOSEPH VISCEGLIA, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
311 F.2d 946
United States Court of Appeals for the Third Circuit (1963)
Positive Treatment
Cited by 1 case
Opinion of the Court
PER CURIAM.
This is a petition for review of a decision of the Tax Court. We have carefully reviewed the record and can find no abuse of discretion on the part of the Tax Court in either its entry of a default judgment in favor of the Commissioner or in its denial of a motion to file, out of time, a motion to vacate the default judgment.
The judgment of the Tax Court will be affirmed.