neutral
Cited (no substantive treatment)
0.7 score
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Hartwig N. Baruch
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
21419_1.
Court of Appeals for the Second Circuit.
Dec 28, 1949.
178 F.2d 402
Cited by 1 opinion | Published
50-1 USTC P 9117
Hartwig N. BARUCH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 109, Docket 21419.
United States Court of Appeals
Second Circuit.
Argued Dec. 13, 1949.
Decided Dec. 28, 1949.
Irwin C. Rutter, New York City, for Hartwig N. Baruch, petitioner.
Theron Lamar Caudle, and Chas. Oliphant, Assistant Attorneys General, Ellis N. Slack, A. F. Prescott and Sumner M. Redstone, Special Assistants to the Attorney General, for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
1
Affirmed on authority of Lazier v. United States, 8 Cir., 170 F.2d 521, and Pettit v. Commissioner, 5 Cir., 175 F.2d 195.