Commissioner of Internal Revenue v. J. Henry De Boer and Martha Deboer

194 F.2d 289
CourtCourt of Appeals for the Second Circuit
DecidedFebruary 27, 1952
Docket22178_1
StatusPublished

This text of 194 F.2d 289 (Commissioner of Internal Revenue v. J. Henry De Boer and Martha Deboer) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Commissioner of Internal Revenue v. J. Henry De Boer and Martha Deboer, 194 F.2d 289 (2d Cir. 1952).

Opinion

194 F.2d 289

COMMISSIONER OF INTERNAL REVENUE, Petitioner
v.
J. Henry DE BOER and Martha DeBoer, Respondents.

No. 183.

Docket 22178.

United States Court of Appeals Second Circuit.

Argued February 14, 1952.

Decided February 27, 1952.

Petition to review a decision of the Tax Court of the United States involving a deficiency asserted by the Commissioner of $1,641.06 in income taxes for the year 1946.

Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Helen Goodner and Carolyn R. Just, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.

David Boyd Chase, New York City, for J. Henry DeBoer and Martha DeBoer, respondents.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

PER CURIAM.

Affirmed on opinion of the Tax Court, 16 T.C. 662.

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Related

De Boer v. Commissioner
16 T.C. 662 (U.S. Tax Court, 1951)

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194 F.2d 289, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-j-henry-de-boer-and-martha-deboer-ca2-1952.