Irving Baum v. Commissioner of Internal Revenue, Irving Baum and Helen Baum v. Commissioner of Internal Revenue

Third Circuit

Irving Baum v. Commissioner of Internal Revenue, Irving Baum and Helen Baum v. Commissioner of Internal Revenue

271 F.2d 266

CourtCourt of Appeals for the Third Circuit

DecidedNovember 5, 1959

Docket12893_1

StatusPublished

This text of 271 F.2d 266 (Irving Baum v. Commissioner of Internal Revenue, Irving Baum and Helen Baum v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third 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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Irving Baum v. Commissioner of Internal Revenue, Irving Baum and Helen Baum v. Commissioner of Internal Revenue, 271 F.2d 266 (3d Cir. 1959).

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Opinion

271 F.2d 266

59-2 USTC P 9738

Irving BAUM, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Irving BAUM and Helen Baum, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 12892, 12893.

United States Court of Appeals Third Circuit.

Argued Oct. 8, 1959.
Decided Nov. 5, 1959.

Herbert L. Zuckerman, Newark, N.J., for petitioner.

Melvin L. Lebow, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Marvin W. Weinstein, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before BIGGS, Chief Judge, and McLAUGHLIN and STALEY, Circuit Judges.

PER CURIAM.

We have examined carefully the records in this case and have weighed the arguments of the parties. We can perceive no error in the Tax Court's findings and conclusions in any respect. Consequently the decisions of the Tax Court will be affirmed.

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271 F.2d 266

59-2 USTC P 9738

Irving BAUM, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Irving BAUM and Helen Baum, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 12892, 12893.

United States Court of Appeals Third Circuit.

Argued Oct. 8, 1959.
Decided Nov. 5, 1959.

Herbert L. Zuckerman, Newark, N.J., for petitioner.

Melvin L. Lebow, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Marvin W. Weinstein, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before BIGGS, Chief Judge, and McLAUGHLIN and STALEY, Circuit Judges.

PER CURIAM.

We have examined carefully the records in this case and have weighed the arguments of the parties. We can perceive no error in the Tax Court's findings and conclusions in any respect. Consequently the decisions of the Tax Court will be affirmed.

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271 F.2d 266, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irving-baum-v-commissioner-of-internal-revenue-irving-baum-and-helen-baum-ca3-1959.