Sherover v. United States
This text of 239 F.2d 766 (Sherover v. United States) 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
This is an appeal from a judgment dismissing plaintiff’s complaint after trial before Judge Weinfeld without a jury. Plaintiff sued, pursuant to Section 3801 of the 1939 Internal Revenue Code, 26 U.S.C.A., to recover income taxes. We agree with Judge Weinfeld’s opinion, reported in 137 F.Supp. 778, 780, that there has been no “determination” of “the basis of” the “property” within the meaning of the statute.1
Affirmed.
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Cite This Page — Counsel Stack
239 F.2d 766, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sherover-v-united-states-ca2-1956.