Alfred J. Loew, Petitioner, v. Commissioner of Internal Revenue, Respondent, 201 F.2d 368 (2d Cir. 1953)

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US Court of Appeals for the Second Circuit - 201 F.2d 368 (2d Cir. 1953) Argued January 14, 1953
Decided January 29, 1953

Petition for review of a decision of the Tax Court of the United States; Norman O. Tietjens, Judge.

From a decision of the Tax Court determining that there was a deficiency of income tax for the year 1944 of $904.07, the petitioner appeals. 17 T.C. 1347.

Alfred J. Loew, pro se, Jerome Weinstein, New York City, for petitioner.

Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and George F. Lynch, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

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

PER CURIAM.


The decision of the Tax Court is affirmed on the authority of Englar's Estate v. Commissioner, 2 Cir., 166 F.2d 540; Smart v. Commissioner, 2 Cir., 152 F.2d 333, certiorari denied 327 U.S. 804, 66 S. Ct. 962, 90 L. Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F.2d 332, certiorari denied 327 U.S. 804, 66 S. Ct. 963, 90 L. Ed. 1029.