LUTHER IRA WEBSTER AND EDNA H. WEBSTER, PLAINTIFFS-APPELLEES,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT

2d Cir. | 1967-01-10
Nos. 207, Docket 30699
371 F.2d 441 United States Court of Appeals for the Second Circuit (1967)

Opinion of the Court
PER CURIAM:

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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