Samuel Cummins v. Commissioner of Internal Revenue
This text of 217 F.2d 303 (Samuel Cummins 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.
Opinion
217 F.2d 303
54-2 USTC P 9698
Samuel CUMMINS, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 81, Docket 22770.
United States Court of Appeals, Second Circuit.
Argued Nov. 10, 1954.
Decided Nov. 26, 1954.
Henry Pearlman, New York City, for petitioner.
Morton K. Rothschild, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before CLARK, Chief Judge, and FRANK and HARLAN, Circuit Judges.
PER CURIAM.
Affirmed on the decision of Judge Raum, 19 T.C. 246.
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