Frederick E. Anderson v. Commissioner of Internal Revenue

Second Circuit

Frederick E. Anderson v. Commissioner of Internal Revenue

185 F.2d 1021, 39 A.F.T.R. (P-H) 1339, 1951 U.S. App. LEXIS 4209

CourtCourt of Appeals for the Second Circuit

DecidedJanuary 24, 1951

Docket21757

StatusPublished

This text of 185 F.2d 1021 (Frederick E. Anderson 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.

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Frederick E. Anderson v. Commissioner of Internal Revenue, 185 F.2d 1021, 39 A.F.T.R. (P-H) 1339, 1951 U.S. App. LEXIS 4209 (2d Cir. 1951).

Pincite

Opinion

185 F.2d 1021

Frederick E. ANDERSON, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 122.

No. 123.

Docket 21756.

Docket 21757.

United States Court of Appeals Second Circuit.

Argued January 10, 1951.

Decided January 24, 1951.

Petitions to review two decisions of the Tax Court consolidated for hearing, redetermining deficiencies in the income taxes of the petitioner for the years 1943, 1944 and 1945. The petitioner sought, and was denied, recognition for tax purposes of a partnership in which he and his wife were the sole partners.

Kirlin, Campbell, Hickox & Keating, New York City, H. Maurice Fridlund, Earl Q. Kullman, New York City, William A. Sheehan, Brooklyn, N. Y., of counsel, for petitioner.

Charles Oliphant, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.

Before CHASE, CLARK and FRANK, Circuit Judges.

PER CURIAM.

Decisions affirmed on the authority of Morrison v. Commissioner of Internal Revenue, 2 Cir., 177 F.2d 351.

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