U.S. Court of Appeals for the Second Circuit, 1970

Hubert C. Stratton and Margaret M. Stratton v. Commissioner of Internal Revenue

Hubert C. Stratton and Margaret M. Stratton v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided April 2, 1970
422 F.2d 872; 25 A.F.T.R.2d (RIA) 925; 1970 U.S. App. LEXIS 10006 (Federal Reporter, Second Series)

Hubert C. Stratton and Margaret M. Stratton v. Commissioner of Internal Revenue

Opinion

422 F.2d 872

70-1 USTC P 9316

Hubert C. STRATTON and Margaret M. Stratton, appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 563, Docket 33730.

United States Court of Appeals, Second Circuit.

Argued April 2, 1970.
Decided April 2, 1970.

George C. Shattuck, Syracuse, N.Y. (Donald J. Zahn, Bond, Schoeneck & King, Syracuse, N.Y. of counsel), for appellants.

Paul M. Ginsburg, Department of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William Massar, Attys., Department of Justice, Washington, D.C., of counsel), for appellee.

Before KAUFMAN and FEINBERG, Circuit Judges, and TIMBERS, District Judge.1

PER CURIAM:

1

The petition to review is denied and the judgment of the Tax Court, reported at 28 T.C.M. 284 (1969), is affirmed on the opinion of Judge Simpson.

1

Chief Judge of the District of Connecticut, sitting by designation

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