Herbert Eck, Petitioner, v. Commissioner of Internal Revenue, Respondent.martin M. Karlan, Petitioner, v. Commissioner of Internal Revenue, Respondent.cosimo Perrucci, Petitioner, v. Commissioner of Internal Revenue, Respondent, 202 F.2d 750 (2d Cir. 1953)Annotate this Case
Decided April 1, 1953
Petitions for review of decisions of the Tax Court of the United States; J. E. Murdock, Judge.
From decrees that there were deficiencies in the petitioners' income taxes for the years 1942 and 1944, and that fraud penalties are due from the petitioners for the years 1942, 1943 and 1944, the petitioners appeal.
Charles Gadd, New York City, Milton Gould, New York City, of counsel, for petitioners.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
The decisions are affirmed on the opinion of the Tax Court, 16 T.C. 511, and on the authority of Middleton v. Commissioner, 5 Cir., 200 F.2d 94.