Commissioner of Internal Revenue v. Cohn

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. George H. COHN and…

Court: United States Court of Appeals, Second Circuit

Date published: Jun 3, 1952

196 F.2d 1019 (2d Cir. 1952)

Opinion

No. 192, Docket 22233.

Argued June 3, 1952.

Decided June 3, 1952.

On Petition for Review of the decision of the Tax Court of the United States.

Ellis N. Slack, Acting Asst. Atty. Gen., Robert N. Anderson and John J. Kelley, Jr., Sp. Assts. to Atty. Gen., for petitioner.

J. Clement Johnston, Buffalo, N.Y., for respondents.

Before AUGUSTUS N. HAND, CLARK and FRANK, Circuit Judges.

PER CURIAM.

Order affirmed in open court on authority of Commissioner of Internal Revenue v. Schuyler, 1952, 2 Cir., 196 F.2d 85.