Commissioner of Internal Revenue v. Gordon

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James D. GORDON…

Court: United States Court of Appeals, Second Circuit

Date published: Mar 3, 1949

172 F.2d 864 (2d Cir. 1949)

Opinion

No. 172, Docket 21139.

March 3, 1949.

From a decision of the Tax Court holding that there was no deficiency in respondent's income tax for the year 1944, the Commissioner of Internal Revenue appeals.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Sp. Assts. to Atty. Gen., and Charles Oliphant, of Washington, D.C., for Commissioner of Internal Revenue.

Theodore Pearson, of New York City (John J. Costello, of New York City, of counsel), for respondent.

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

PER CURIAM.

Affirmed on opinion of the Tax Court, 10 T.C. 772.