Case ID: f2d_295/html/0816-02.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

Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 12, Docket 26607.
    United States Court of Appeals Second Circuit.
    Argued Nov. 3, 1961.
    Decided Nov. 20, 1961.
    Irwin Cooperman, New York City (Matthew J. Shevlin, New York City, on the brief), for petitioner.
    Fred E. Youngman, Atty., Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
    Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.
   PER CURIAM.

Affirmed on the opinion of Judge Arundell, 34 T.C. 222.