Commissioner of Internal Revenue, Petitioner v. J. Henry De Boer and Martha Deboer, Respondents, 194 F.2d 289 (2d Cir. 1952)Annotate this Case
Decided February 27, 1952
Petition to review a decision of the Tax Court of the United States involving a deficiency asserted by the Commissioner of $1,641.06 in income taxes for the year 1946.
Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Helen Goodner and Carolyn R. Just, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.
David Boyd Chase, New York City, for J. Henry DeBoer and Martha DeBoer, respondents.
Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.
Affirmed on opinion of the Tax Court, 16 T.C. 662.