Case ID: f2d_234/html/0959-01.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

Samuel and Lillian BERGER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 276, Docket 23408.
    United States Court of Appeals Second Circuit.
    Argued May 16, 1956.
    Decided June 29, 1956.
    Morris Horowitz, New York City, for petitioners.
    Charles E. Rice, Asst. Atty. Gen. (Lee A. Jackson and Karl Schmeidler, Washington, D. C., Attorneys, Department of Justice), for respondent.
    Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.
   PER CURIAM.

Affirmed on the findings of fact and the opinion of the Tax Court, Docket No. 40175, reported at 13 T.C.M. 177.