Van Anda's Est. v. Commr. of Internal Revenue

Full title: Carr V. VAN ANDA'S ESTATE, Deceased, Paul Van Anda, Executor, Petitioner…

Court: United States Court of Appeals, Second Circuit

Date published: Nov 29, 1951

192 F.2d 391 (2d Cir. 1951)

Opinion

No. 33, Docket 21559.

Argued November 14, 1951.

Decided November 29, 1951.

From an order of the Tax Court of the United States sustaining the Commissioner's determination of an income tax deficiency for the year 1943, Paul Van Anda, Executor of the Estate of Carr V. Van Anda, deceased, appeals.

Paul Van Anda, New York City, for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Fred E. Youngman, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

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

PER CURIAM.

Affirmed on opinion below, 12 T.C. 1158.