Opinion · Court of Appeals for the Second Circuit
Herbert Eck v. Commissioner of Internal Revenue, Martin M. Karlan v. Commissioner of Internal Revenue, Cosimo Perrucci v. Commissioner of Internal Revenue
Herbert Eck v. Comm’r of Internal Revenue, Martin M. Karlan v. Comm’r of Internal Revenue, Cosimo Perrucci v. Comm’r of Internal Revenue, 202 F.2d 750 (2d Cir. 1953)
- Type
- Opinion
- Court
- Court of Appeals for the Second Circuit
- Jurisdiction
- Federal
- Date
- 1953-04-01
- Topic
- general
202 F.2d 750 53-1 USTC P 9287 Herbert ECK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Martin M. KARLAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
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UpLaw has not yet analyzed Herbert Eck v. Commissioner of Internal Revenue, Martin M. Karlan v. Commissioner of Internal Revenue, Cosimo Perrucci v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.
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53-1 USTC P 9287
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.
Nos. 148, 149, 150.
Docket 22290, 22291, 22292.
United States Court of Appeals Second Circuit.
Argued March 10, 1953.
Decided April 1, 1953.
Charles Gadd, New York City, Milton Gould, New York City, of counsel, for petitioners.
H. Brian Holland, Ast. 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.
PER CURIAM.
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.