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

Eck v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided April 1, 1953

202 F.2d 750 (Federal Reporter, Second Series)

Counsel

Charles Gadd, New York City, Milton Gould, New York City, of counsel, for petitioners., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

Opinion of the Court

PER CURIAM.

The decisions are affirmed on the opinion of the Tax Court, 16 T.C. 511, and on the authority of Middleton v. Commissioner, 5 Cir., 200 F.2d 94.

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