Samuel Cummins, Petitioner, v. Commissioner of Internal Revenue, Respondent, 217 F.2d 303 (2d Cir. 1954)
Annotate this Case
US Court of Appeals for the Second Circuit
- 217 F.2d 303 (2d Cir. 1954)
Argued November 10, 1954
Decided November 26, 1954
Decided November 26, 1954
Henry Pearlman, New York City, for petitioner.
Morton K. Rothschild, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before CLARK, Chief Judge, and FRANK and HARLAN, Circuit Judges.
PER CURIAM.
Affirmed on the decision of Judge Raum, 19 T.C. 246.
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