Warner v. Commissioner of Internal Revenue

Full title: Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: Circuit Court of Appeals, Second Circuit

Date published: Apr 23, 1948

167 F.2d 633 (2d Cir. 1948)

Opinion

No. 202, Docket 20797.

April 23, 1948.

On petition to review an order of the Tax Court assessing a deficiency in income tax against the petitioner for the year 1941.

Theodore R. Kupferman, and Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the petitioner.

S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle, Asst. Atty. Gen. and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

Affirmed on the authority of Rumsey v. Commissioner, 2 Cir., 82 F.2d 158, and Schmidlapp v. Commissioner, 2 Cir., 96 F.2d 680.