Walter F. O’BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 14321.United States Court of Appeals, Third Circuit.Argued June 17, 1963. Decided July 31, 1963. On Petition for Review of the Decision of the Tax Court of the United States. Henry D. O’Connor, Haddonfield, N.J., for petitioner. Norman Sepenuk, Dept. of Justice, Washington, D.C. (Louis […]