Dobkin v. Commissioner of Internal Revenue

Full title: Isidor DOBKIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Court of Appeals, Second Circuit

Date published: Nov 29, 1951

192 F.2d 392 (2d Cir. 1951)

Opinion

No. 46, Docket 21918.

Argued November 14, 1951.

Decided November 29, 1951.

From an order of the Tax Court of the United States sustaining the Commissioner's determination of an income tax deficiency for the year 1945, the petitioner, Isidor Dobkin, appeals.

Jacob Rabkin and Mark H. Johnson, New York City, Jacob Rabkin, New York City, of counsel, for Isidor Dobkin, petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A.F. Prescott and Louise Foster, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

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

PER CURIAM.

Affirmed on opinion of Arundell, J., 15 T.C. 31.