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

Gott v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided April 27, 1954

212 F.2d 205 (Federal Reporter, Second Series)

Opinion of the Court

PER CURIAM.

Affirmed on the opinion of the Tax Court, 12 T.C.M. 435.

Bogardus v. Commissioner, 302 U.S. 34, 58 S.Ct. 61, 82 L.Ed. 32, on which the petitioner much relies, is distinguishable on the facts.

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