BACHRACH v. COMMISSIONER OF INTERNAL REVENUE, 205 F.2d 151 (2nd Cir. 1953)

Alfred R. BACHRACH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 248, Docket 22634.United States Court of Appeals, Second Circuit.Argued May 14, 1953.
Decided June 23, 1953.

Petition to review a decision of the Tax Court of the United States, Bolon B. Turner, J., 18 T.C. 479, redetermining a deficiency in the income taxes of the petitioner for the year 1945. Affirmed.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.

Alan Demar, New York City, for petitioner.

Before CHASE, CLARK and FRANK, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed on the opinion below, 18 T.C. 479, and Commissioner v. Smith, 2 Cir., 203 F.2d 310; Cohen v. Commissioner, 2 Cir., 148 F.2d 336; Janeway v. Commissioner, 2 Cir., 147 F.2d 602.