ALFRED J. LOEW, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
ALFRED J. LOEW, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
201 F.2d 368
United States Court of Appeals for the Second Circuit (1953)
Positive Treatment
Cited by 1 case
Opinion of the Court
PER CURIAM.
The decision of the Tax Court is affirmed on the authority of Englar’s Estate v. Commissioner, 2 Cir., 166 F. 2d 540; Smart v. Commissioner, 2 Cir., 152 F. 2d 333, certiorari denied 327 U.S. 804, 66 S.Ct. 962, 90 L.Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F. 2d 332, certiorari denied 327 U.S. 804, 66 S.Ct. 963, 90 L.Ed. 1029.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Franck v. Equitable Life INS. Co., 203 F.2d 473 (8th Cir. 1953)
Authorities Cited
- Smart v. Commissioner of Internal Revenue, 152 F.2d 333 (2d Cir. 1945)
- Smart v. Commissioner of Internal Revenue, 327 U.S. 804 (U.S. 1946)
- Autocar Sales & Serv. Co. v. Leonard, 327 U.S. 804 (U.S. 1946)
- Civiletti v. Commissioner of Internal Revenue, 152 F.2d 332 (2d Cir. 1945)
- Englar's Estate v. Commissioner of Internal Revenue, 166 F.2d 540 (2d Cir. 1948)