Opinion · Court of Appeals for the Second Circuit

Charles C. D. Gott v. Commissioner of Internal Revenue

212 F.2d 205

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1954-04-27
Topic
labor-and-employment

212 F.2d 205 Charles C. D. GOTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 188.

Citator

UpLaw has not yet analyzed Charles C. D. Gott v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.

Cited by
2 opinions

212 F.2d 205

Charles C. D. GOTT, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 188.

Docket 22875.

United States Court of Appeals Second Circuit.

Argued April 8, 1954.

Decided April 27, 1954.

Petition to review a decision of the Tax Court redetermining a deficiency in the income taxes of the petitioner and holding the cost of two annuity contracts to constitute taxable income under § 22 (b) (2) (B) of Title 26 U.S.C.A.

John R. Brook, George V. Mahoney, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, C. Moxley Featherston, Sp. Assts. to the Atty. Gen., for respondent.

Before CHASE, Chief Judge, and SWAN and FRANK, Circuit Judges.

PER CURIAM.

1

Affirmed on the opinion of the Tax Court, 12 T.C.M. 435.

2

Bogardus v. Commissioner, 302 U.S. 34, 58 S.Ct. 61, 82 L.Ed. 32, on which the petitioner much relies, is distinguishable on the facts.