Cummins v. Commissioner of Internal Revenue
217 F.2d 303
Court of Appeals for the Second Circuit·Decided November 26, 1954·No. No. 81, Docket 22770·Published
Opinion
Affirmed on the decision of Judge Raum, 19 T. C. 246.
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Cummins v. Commissioner of Internal Revenue, 217 F.2d 303 (2d Cir. 1954).
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Related
Cummins v. Commissioner
19 T.C. 246 (U.S. Tax Court, 1952)