Carr v. Van Anda's Estate, Deceased, Paul Van Anda, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent, 192 F.2d 391 (2d Cir. 1951)
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US Court of Appeals for the Second Circuit
- 192 F.2d 391 (2d Cir. 1951)
Argued November 14, 1951
Decided November 29, 1951
Decided November 29, 1951
From an order of the Tax Court of the United States sustaining the Commissioner's determination of an income tax deficiency for the year 1943, Paul Van Anda, Executor of the Estate of Carr V. Van Anda, deceased, appeals.
Paul Van Anda, New York City, for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Fred E. Youngman, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
Affirmed on opinion below, 12 T.C. 1158.
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