U.S. Court of Appeals for the Second Circuit, 1951

Carr v. Van Anda's Estate, Deceased, Paul Van Anda v. Commissioner of Internal Revenue

Carr v. Van Anda's Estate, Deceased, Paul Van Anda v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided November 29, 1951
192 F.2d 391 (Federal Reporter, Second Series)

Carr v. Van Anda's Estate, Deceased, Paul Van Anda v. Commissioner of Internal Revenue

Opinion

192 F.2d 391

51-2 USTC P 9510

Carr V. VAN ANDA'S ESTATE, Deceased, Paul Van Anda,
Executor, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 33, Docket 21559.

United States Court of Appeals Second Circuit.

Argued Nov. 14, 1951.
Decided Nov. 29, 1951.

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.

1

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

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