From Casetext: Smarter Legal Research

Commissioner of Internal Revenue v. Gordon

United States Court of Appeals, Second Circuit
Mar 3, 1949
172 F.2d 864 (2d Cir. 1949)

Opinion

No. 172, Docket 21139.

March 3, 1949.

From a decision of the Tax Court holding that there was no deficiency in respondent's income tax for the year 1944, the Commissioner of Internal Revenue appeals.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Sp. Assts. to Atty. Gen., and Charles Oliphant, of Washington, D.C., for Commissioner of Internal Revenue.

Theodore Pearson, of New York City (John J. Costello, of New York City, of counsel), for respondent.

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


Affirmed on opinion of the Tax Court, 10 T.C. 772.


Summaries of

Commissioner of Internal Revenue v. Gordon

United States Court of Appeals, Second Circuit
Mar 3, 1949
172 F.2d 864 (2d Cir. 1949)
Case details for

Commissioner of Internal Revenue v. Gordon

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James D. GORDON…

Court:United States Court of Appeals, Second Circuit

Date published: Mar 3, 1949

Citations

172 F.2d 864 (2d Cir. 1949)

Citing Cases

Galt v. Comm'r of Internal Revenue

Tuohy was hired to help attain a single objective— lease of the premises— to which he applied himself with…