Hartwig N. Baruch, Petitioner, v. Commissioner of Internal Revenue, Respondent, 178 F.2d 402 (2d Cir. 1949)
Annotate this CaseDecided December 28, 1949
Appeal from United States Tax Court.
From an opinion of the Tax Court, 11 T.C. 96, determining deficiencies in petitioner's income taxes for the calendar years 1943 and 1944, the petitioner appeals.
Irwin C. Rutter, New York City, for Hartwig N. Baruch, petitioner.
Theron Lamar Caudle, and Chas. Oliphant, Assistant Attorneys General, Ellis N. Slack, A. F. Prescott and Sumner M. Redstone, Special Assistants to the Attorney General, for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
Affirmed on authority of Lazier v. United States, 8 Cir., 170 F.2d 521, and Pettit v. Commissioner, 5 Cir., 175 F.2d 195.
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