185 F2d 1021 Anderson v. Commissioner of Internal Revenue
185 F.2d 1021
51-1 USTC P 9145
Frederick E. ANDERSON, Petitioner,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 122, 123, Docket 21756, 21757.
United States Court of Appeals Second Circuit.
Argued Jan. 10, 1951.
Decided Jan. 24, 1951.
Kirlin, Compbell, Hickox & Keating, New York City, H. Maurice Fridlund, Earl Q. Kullman, New York City, William A.Sheehan, Brooklyn, N.Y., of counsel, for petitioner.
Charles Oliphant, Washington, D.C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
Before CHASE, CLARK and FRANK, Circuit Judges.
Decisions affirmed on the authority of Morrison v. Commissioner of Internal Revenue, 2 Cir., 177 F.2d 351.