MILES M. SHEROVER, PLAINTIFF-APPELLANT,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE
MILES M. SHEROVER, PLAINTIFF-APPELLANT,
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE
239 F.2d 766
United States Court of Appeals for the Second Circuit (1956)
Positive Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM.
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.
. U. S. v. Rosenberger, 8 Cir., 235 F. 2d 69, affirming D.C., 138 F.Supp. 117, is, we think, distinguishable on its facts.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
United States v. Rushlight, 291 F.2d 508 (9th Cir. 1961)
-
Gooding v. The United States, 326 F.2d 988 (Ct. Cl. 1964)
-
Olaf E. Taxeraas v. United States, 269 F.2d 283 (8th Cir. 1959)
Authorities Cited
- United States v. Rosenberger, 235 F.2d 69 (8th Cir. 1956)