RALPH D. LAMBERT AND MARGOT LAMBERT, ERNEST J. HENLEY AND BARBARA M. HENLEY, MARTHA HENLEY, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
RALPH D. LAMBERT AND MARGOT LAMBERT, ERNEST J. HENLEY AND BARBARA M. HENLEY, MARTHA HENLEY, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
338 F.2d 4
United States Court of Appeals for the Second Circuit (1964)
Negative Treatment
Cited by 8 cases
Opinion of the Court
PER CURIAM:
We affirm the judgment of the Tax Court on the opinion of Judge Fay. Although the Commissioner might well have taken a more lenient view on the facts here presented, it is plain that the petitioners did not comply with requirements on which the Commissioner was entitled to insist.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Ernest L. Posey and Kathleen v. Posey, 449 F.2d 228 (5th Cir. 1971)
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Est. of David H. Levine v. Commissioner OF Internal Revenue, 526 F.2d 717 (2d Cir. 1975)
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Bailey v. United States, 360 F.2d 113 (9th Cir. 1966)
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
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