Loew v. Commissioner

U.S. Court of Appeals for the Second Circuit January 29, 1953

Loew v. Commissioner, 201 F.2d 368 (2d Cir. 1953)

Opinion of the Court

PER CURIAM.

The decision of the Tax Court is affirmed on the authority of Englar’s Estate v. Commissioner, 2 Cir., 166 F.2d 540; Smart v. Commissioner, 2 Cir., 152 F.2d 333, certiorari denied 327 U.S. 804, 66 S.Ct. 962, 90 L.Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F.2d 332, certiorari denied 327 U.S. 804, 66 S.Ct. 963, 90 L.Ed. 1029.

Reference

Full Case Name: Alfred J. LOEW v. COMMISSIONER OF INTERNAL REVENUE
Status: Published