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U.S. Court of Appeals for the Second Circuit, 1954

Samuel Cummins v. Commissioner of Internal Revenue

Samuel Cummins v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided November 26, 1954
217 F.2d 303 (Federal Reporter, Second Series)

Samuel Cummins v. Commissioner of Internal Revenue

Opinion

217 F.2d 303

54-2 USTC P 9698

Samuel CUMMINS, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 81, Docket 22770.

United States Court of Appeals, Second Circuit.

Argued Nov. 10, 1954.
Decided Nov. 26, 1954.

Henry Pearlman, New York City, for petitioner.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before CLARK, Chief Judge, and FRANK and HARLAN, Circuit Judges.

PER CURIAM.

1

Affirmed on the decision of Judge Raum, 19 T.C. 246.

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

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