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U.S. Court of Appeals for the Second Circuit, 1956

Sherover v. United States

Sherover v. United States
U.S. Court of Appeals for the Second Circuit · Decided November 5, 1956
239 F.2d 766 (Federal Reporter, Second Series)

Sherover v. United States

Opinion of the Court

PER CURIAM.

This is an appeal from a judgment dismissing plaintiff’s complaint after trial before Judge Weinfeld without a jury. Plaintiff sued, pursuant to Section 3801 of the 1939 Internal Revenue Code, 26 U.S.C.A., to recover income taxes. We agree with Judge Weinfeld’s opinion, reported in 137 F.Supp. 778, 780, that there has been no “determination” of “the basis of” the “property” within the meaning of the statute.1

Affirmed.

. U. S. v. Rosenberger, 8 Cir., 235 F.2d 69, affirming D.C., 138 F.Supp. 117, is, we think, distinguishable on its facts.

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