Loew v. Commissioner

201 F.2d 368
CourtCourt of Appeals for the Second Circuit
DecidedJanuary 29, 1953
DocketNo. 125, Docket 22464
StatusPublished

This text of 201 F.2d 368 (Loew 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
Loew v. Commissioner, 201 F.2d 368 (2d Cir. 1953).

Opinion

PER CURIAM.

The decision of the Tax Court is affirmed on the authority of Englar’s Estate v. Commissioner, 2 Cir., 166 F.2d 540; Smart v. Commissioner, 2 Cir., 152 F.2d 333, certiorari denied 327 U.S. 804, 66 S.Ct. 962, 90 L.Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F.2d 332, certiorari denied 327 U.S. 804, 66 S.Ct. 963, 90 L.Ed. 1029.

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Related

Civiletti v. Commissioner of Internal Revenue
152 F.2d 332 (Second Circuit, 1945)
Smart v. Commissioner of Internal Revenue
152 F.2d 333 (Second Circuit, 1945)
Englar's Estate v. Commissioner
166 F.2d 540 (Second Circuit, 1948)

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Bluebook (online)
201 F.2d 368, Counsel Stack Legal Research, https://law.counselstack.com/opinion/loew-v-commissioner-ca2-1953.