U.S. Court of Appeals for the Second Circuit, 1955

Albert E. Crabtree and Claire C. Crabtree v. Commissioner of Internal Revenue,...

U.S. Court of Appeals for the Second Circuit · Decided April 25, 1955 · No. 23249

221 F.2d 807 (Federal Reporter, Second Series)

Cases that cite this one

1 later published case cites this decision.

Emmerson v. Commissioner (United States Tax Court 1965)

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Opinion

221 F.2d 807

55-1 USTC P 9390

Albert E. CRABTREE and Claire C. Crabtree, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
John J. O'KEEFE, Jr., and Lucile E. O'Keefe, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 200, 201, Dockets 23248, 23249.

United States Court of Appeals Second Circuit.

Argued April 11, 1955.
Decided April 25, 1955.

Thomas L. Zimmerman, New York City, for petitioners.

Meyer Rothwacks, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.

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

PER CURIAM.

Affirmed on the opinion of Judge Raum, 22 T.C. 61.

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