Michel v. Commissioner
239 F.2d 385
Court of Appeals for the Second Circuit·Decided December 27, 1956·No. Nos. 84, 85, Dockets 23958, 23959·Published·Cited by 1 cases
Opinion
Affirmed on the decision of Judge Rice, 24 T.C. 960, relying on Beck v. C. I. R., 15 T.C. 642, affirmed 2 Cir., 194 F.2d 537, certiorari denied 344 U.S. 821, 73 S.Ct. 18, 97 L.Ed. 639, and appropriately distinguishing Moffett v. C. I. R., 2 Cir., 191 F.2d 149.
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Michel v. Commissioner, 239 F.2d 385 (2d Cir. 1956).
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Michel v. Commissioner of Internal Revenue
239 F.2d 385 (Second Circuit, 1956)