Alfred W. Barber and Evelyn A. Barber, Petitioners v. Commissioner of Internal Revenue, Respondent, 207 F.2d 957 (2d Cir. 1953)
Annotate this CaseDecided November 19, 1953
Petition to review a decision of the Tax Court, Raum, J., holding § 107(b), I. R. C., 26 U.S.C.A. § 107(b), inapplicable in computing the income taxes of the petitioners for 1945 and redetermining them accordingly.
Corcoran & Kostelanetz, New York City, Boris Kostelanetz, New York City, Donal C. Noonan, Baldwin, N. Y., Jules Ritholz, New York City, of counsel, for petitioners.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, L. W. Post, Sp. Assts. to Atty. Gen., for respondent.
Before CHASE, Chief Judge, CLARK, Circuit Judge, and BRENNAN, District Judge.
PER CURIAM.
Decision affirmed on the opinion below. 19 T.C. 600.
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