McDevitt v. Commissioner

Second Circuit Court of Appeals

Argued May 7, 1954.

Decided May 13, 1954.

Second Circuit Court of Appeals · decided 1954-05-13

2 counsel of record

Opinion by (per_curiam) · Decided 1954-05-13

¶1Joseph Lorenz, New York City (Lorenz, Finn & Nobiletti, New York City, on the brief), for petitioners.

¶2Carolyn R. Just, Sp. Asst, to Atty. Gen., Washingon, D. C. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst, to Atty. Gen., Washington, D. C., on the brief), for respondent.

¶3Before CLARK, FRANK and MEDINA, Circuit Judges.

¶4PER CURIAM.

¶5Each of the three cases herein is affirmed on the opinion of Judge Raum in the Tax Court.