Marion A. Burt Beck, Petitioner, v. Commissioner of Internal Revenue, Respondent, 194 F.2d 537 (2d Cir. 1952)

Appeal from a Decision of the Tax Court of the United States.

From a decision of the Tax Court adjudging certain overpayments in the petitioner's income taxes for the years 1938, 1939, 1940 and 1941, the latter appeals. Affirmed.

Perkins, Malone & Washburn, New York City, Watson Washburn, New York City, of counsel, for petitioner, Marion A. Burt Beck.

Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Melva M. Graney, Sp. Asst. to Atty. Gen., for respondent, Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.

PER CURIAM.