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

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

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

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

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.

1

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

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