Muriel Dodge Neeman (formerly Muriel Dodge Conklin), Petitioner, v. Commissioner of Internal Revenue, Respondent, 200 F.2d 560 (2d Cir. 1952)

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US Court of Appeals for the Second Circuit - 200 F.2d 560 (2d Cir. 1952) Argued December 9, 1952
Decided December 30, 1952

Petition for review of the decision of the Tax Court of the United States; Murdock, Judge.

From a decision of the Tax Court determining that there was a deficiency of income tax for the year 1943 of $8,507.58, the petitioner appeals.

Morton C. Fitch, New York City, Lawrence R. Condon, New York City, for petitioner.

Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and L. W. Post, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.

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

PER CURIAM.


The decision of the Tax Court is affirmed on the authority of Lerner v. Commissioner, 2 Cir., 195 F.2d 296, and on the opinion below, 13 T.C. 397.

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