CHARLES C. D. GOTT, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
CHARLES C. D. GOTT, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
212 F.2d 205
United States Court of Appeals for the Second Circuit (1954)
Positive Treatment
Cited by 3 cases
Opinion of the Court
PER CURIAM.
Affirmed on the opinion of the Tax Court, 12 T.C.M. 435.
Bogardus v. Commissioner, 302 U.S. 34, 58 S.Ct. 61, 82 L.Ed. 32, on which the petitioner much relies, is distinguishable on the facts.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Birmingham Bus. Coll., Inc. v. Commissioner OF Internal Revenue, 276 F.2d 476 (5th Cir. 1960)
-
Exner Sand & Gravel Corp. v. Petterson Lighterage & Towing Corp., 258 F.2d 1 (2d Cir. 1958)
Authorities Cited
- Bogardus v. Commissioner of Internal Revenue, 302 U.S. 34 (U.S. 1937)