Hartwig N. Baruch v. Commissioner of Internal Revenue
This text of 178 F.2d 402 (Hartwig N. Baruch 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.
Opinion
178 F.2d 402
50-1 USTC P 9117
Hartwig N. BARUCH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 109, Docket 21419.
United States Court of Appeals
Second Circuit.
Argued Dec. 13, 1949.
Decided Dec. 28, 1949.
Irwin C. Rutter, New York City, for Hartwig N. Baruch, petitioner.
Theron Lamar Caudle, and Chas. Oliphant, Assistant Attorneys General, Ellis N. Slack, A. F. Prescott and Sumner M. Redstone, Special Assistants to the Attorney General, for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
Affirmed on authority of Lazier v. United States, 8 Cir., 170 F.2d 521, and Pettit v. Commissioner, 5 Cir., 175 F.2d 195.
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