Gott v. Commissioner

212 F.2d 205
CourtCourt of Appeals for the Second Circuit
DecidedApril 27, 1954
DocketNo. 188, Docket 22875
StatusPublished

This text of 212 F.2d 205 (Gott v. Commissioner) 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
Gott v. Commissioner, 212 F.2d 205 (2d Cir. 1954).

Opinion

PER CURIAM.

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

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.

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Related

Bogardus v. Commissioner
302 U.S. 34 (Supreme Court, 1937)
Gott v. Commissioner
12 T.C.M. 435 (U.S. Tax Court, 1953)

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Bluebook (online)
212 F.2d 205, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gott-v-commissioner-ca2-1954.