Case ID: f2d_201/html/0368-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Alfred J. LOEW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 125, Docket 22464.
    United 'States Court of Appeals Second Circuit.
    Argued Jan. 14, 1953.
    Decided Jan. 29, 1953.
    Alfred J. Loew, pro se, Jerome Weinstein, New York City, for petitioner.
    Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and George F. Lynch, Sp. Asst’s. to Atty. Gen., for respondent Commissioner of Internal Revenue.
    Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court is affirmed on the authority of Englar’s Estate v. Commissioner, 2 Cir., 166 F.2d 540; Smart v. Commissioner, 2 Cir., 152 F.2d 333, certiorari denied 327 U.S. 804, 66 S.Ct. 962, 90 L.Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F.2d 332, certiorari denied 327 U.S. 804, 66 S.Ct. 963, 90 L.Ed. 1029.