Opinion · Court of Appeals for the Second Circuit

Baruch v. Commissioner

Baruch v. Comm’r, 178 F.2d 402 (2d Cir. 1949)

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1949-12-28
Topic: general

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.

Citator

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Cited by: 5 opinions

BARUCH v. COMMISSIONER OF INTERNAL REVENUE,178 F.2d 402(2nd Cir. 1949)

Hartwig N. BARUCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,

Respondent.

No. 109, Docket 21419.

United States Court of Appeals, Second Circuit.

Argued December 13, 1949.

Decided 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.