Lambert v. Commissioner

338 F.2d 4
Court of Appeals for the Second Circuit·Decided October 30, 1964·No. Nos. 79-81, Dockets 28983-28985·Published·Cited by 6 cases

Opinion

PER CURIAM:

We affirm the judgment of the Tax Court on the opinion of Judge Fay. Although the Commissioner might well have taken a more lenient view on the facts here presented, it is plain that the petitioners did not comply with requirements on which the Commissioner was entitled to insist.

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Lambert v. Commissioner, 338 F.2d 4 (2d Cir. 1964).

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Related

Taylor v. Commissioner
67 T.C. 1071 (U.S. Tax Court, 1977)
Hooper v. Commissioner
1974 T.C. Memo. 176 (U.S. Tax Court, 1974)