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

Loew v. Commissioner

Loew v. Commissioner
U.S. Court of Appeals for the Second Circuit · Decided January 29, 1953 · Chase, Clark, Hand
201 F.2d 368 (Federal Reporter, Second Series)

Loew v. Commissioner

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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