WARNER v. COMMISSIONER OF INTERNAL REVENUE, 167 F.2d 633 (2nd Cir. 1948)

Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 202, Docket 20797.Circuit Court of Appeals, Second Circuit.
April 23, 1948.

On petition to review an order of the Tax Court assessing a deficiency in income tax against the petitioner for the year 1941.

Theodore R. Kupferman, and Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the petitioner.

S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle, Asst. Atty. Gen. and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

Affirmed on the authority of Rumsey v. Commissioner, 2 Cir., 82 F.2d 158, and Schmidlapp v. Commissioner, 2 Cir., 96 F.2d 680.

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