Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim v. Commissioner of Internal Revenue

295 F.2d 816
CourtCourt of Appeals for the Second Circuit
DecidedNovember 20, 1961
Docket26607_1
StatusPublished

This text of 295 F.2d 816 (Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim v. Commissioner of Internal Revenue) 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
Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim v. Commissioner of Internal Revenue, 295 F.2d 816 (2d Cir. 1961).

Opinion

295 F.2d 816

61-2 USTC P 9757

Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis
Tim, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12, Docket 26607.

United States Court of Appeals Second Circuit.

Argued Nov. 3, 1961.
Decided Nov. 20, 1961.

Irwin Cooperman, New York City (Matthew J. Shevlin, New York City, on the brief), for petitioner.

Fred E. Youngman, Atty., Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.

PER CURIAM.

Affirmed on the opinion of Judge Arundell, 34 T.C. 222.

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Related

Bowen v. Commissioner
34 T.C. 222 (U.S. Tax Court, 1960)

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Bluebook (online)
295 F.2d 816, Counsel Stack Legal Research, https://law.counselstack.com/opinion/evelyn-w-bowen-administratrix-of-the-estate-of-s-l-ca2-1961.