Case ID: f2d_251/html/0615-02.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

Clark S. MARLOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 102, Docket 24704.
    United States Court of Appeals Second Circuit.
    Argued Jan. 9, 1958.
    Decided Jan. 31, 1958.
    Harrop A. Freeman, Ithaca, N. Y. (Norman D. Freeman, Ithaca, N. Y., on the brief), for petitioner.
    Melvin L. Lebow, Atty., Dept, of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and James P. Turner, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
    Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.
   PER CURIAM.

We agree in all respects with the dissenting opinion of Judge Raum, 27 T.C. 624. Hill v. Commissioner, 4 Cir., 181 F.2d 906.

Reversed.