Grace v. Commissioner of Internal Revenue

Full title: Thomas L. GRACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Second Circuit

Date published: Apr 1, 1948

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

Opinion

No. 174, Docket 20835.

April 1, 1948.

Appeal from a decision of the Tax Court of the United States determining a deficiency in the income tax of the petitioner Thomas L. Grace of $244.52 for the year 1943.

Marshall Snyder, of Brooklyn, for petitioner Thomas L. Grace.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and S. Dee Hanson, 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.