Reuben D. Silliman v. Commissioner of Internal Revenue

Second Circuit

Reuben D. Silliman v. Commissioner of Internal Revenue

220 F.2d 282, 47 A.F.T.R. (P-H) 300, 1955 U.S. App. LEXIS 5324

CourtCourt of Appeals for the Second Circuit

DecidedMarch 10, 1955

Docket23001

StatusPublished

This text of 220 F.2d 282 (Reuben D. Silliman 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.

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Reuben D. Silliman v. Commissioner of Internal Revenue, 220 F.2d 282, 47 A.F.T.R. (P-H) 300, 1955 U.S. App. LEXIS 5324 (2d Cir. 1955).

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Opinion

220 F.2d 282

Reuben D. SILLIMAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 63.

Docket 23001.

United States Court of Appeals, Second Circuit.

Argued February 16, 1955.

Decided March 10, 1955.

On petition to review the decision of the Tax Court of the United States, holding that certain sums, paid to the petitioner, an attorney, by clients, were compensation for services, and that his failure to report these sums as income was fraudulent and with intent to evade tax. Affirmed.

Alger B. Chapman, Joseph J. O'Connell, Jr., Arthur K. Mason, and Brady O. Bryson, New York City (Walter J. Rockler, Washington, D. C., of counsel), for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and David O. Walter, Washington, D. C., for respondent.

Before FRANK and MEDINA, Circuit Judges, and BRENNAN, District Judge

PER CURIAM.

Affirmed on the opinion of Judge Arundell, reported in 11 T.C.M. 921, and supplemental opinion, reported in 12 T.C.M. 707.

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