Bloch v. Commissioner of Internal Revenue

Full title: Leon BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: Circuit Court of Appeals, Second Circuit

Date published: Apr 1, 1948

166 F.2d 1022 (2d Cir. 1948)

Opinion

No. 148, Docket 20740.

April 1, 1948.

Appeal from a decision of the Tax Court of the United States sustaining a deficiency of $10,992.91 in the income tax of the petitioner Leon Bloch for the year 1941.

O'Dwyer Bernstein, of New York City (Hyman L. Goldstein, of New York City, of counsel), for Leon Bloch, petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Robert M. Weston, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

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

PER CURIAM.

Affirmed on opinion of Tax Court.