Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit
Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim v. Commissioner of Internal Revenue, 295 F.2d 816 (2d Cir. 1961)

Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim v. Commissioner of Internal Revenue

Opinion

295 F.2d 816

61-2 USTC P 9757

Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis
Tim, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12, Docket 26607.

United States Court of Appeals Second Circuit.

Argued Nov. 3, 1961.
Decided Nov. 20, 1961.

Irwin Cooperman, New York City (Matthew J. Shevlin, New York City, on the brief), for petitioner.

Fred E. Youngman, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.

PER CURIAM.

1

Affirmed on the opinion of Judge Arundell, 34 T.C. 222.

Reference

Status
Published