WYNNE v. COMMISSIONER OF INTERNAL REVENUE, 199 F.2d 958 (2nd Cir. 1952)


Ione S. WYNNE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 65, Docket 22439.United States Court of Appeals, Second Circuit.Argued November 12, 1952.
Decided December 1, 1952.

Appeal from the Tax Court of the United States; Bolon B. Turner, Judge.

From a memorandum decision of the tax court determining a deficiency in the income taxes of Ione S. Wynne for the year 1945 in amount of $5,632.97, the latter appeals.

Franklin S. Wood, New York City (Charles L. Kades, New York City, Gerald Katcher, Brooklyn, N.Y., and Edwin A. Margolius, New York City, of counsel), for petitioner.

Charles S. Lyon, Acting Asst. Atty. Gen., Ellis N. Slack, A.F. Prescott and Alonzo W. Watson, Jr., Sp. Assts. to Atty. Gen., for respondent, Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

Affirmed on the opinion below. 11 T.C.M. Dec. 18,881.

Page 959

Page 19