BLOCH v. COMMISSIONER OF INTERNAL REVENUE, 166 F.2d 1022 (2nd Cir. 1948)


Leon BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 148, Docket 20740.Circuit Court of Appeals, Second Circuit.
April 1, 1948.

Appeal from a decision of the Tax Court of the United States sustaining a deficiency of $10,992.91 in the income tax of the petitioner Leon Bloch for the year 1941.

O’Dwyer Bernstein, of New York City (Hyman L. Goldstein, of New York City, of counsel), for Leon Bloch, petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Robert M. Weston, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

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

PER CURIAM.

Affirmed on opinion of Tax Court.