295 F2d 816 Bowen v. Commissioner of Internal Revenue

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.

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