Case Name: Albert E. CRABTREE and Claire C. Crabtree, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; John J. O'KEEFE, Jr., and Lucile E. O'Keefe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1955-04-25
Citations: 221 F.2d 807
Docket Number: Nos. 200, 201, Dockets 23248, 23249
Parties: Albert E. CRABTREE and Claire C. Crabtree, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John J. O’KEEFE, Jr., and Lucile E. O’Keefe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 221
Pages: 807–807

Head Matter:
Albert E. CRABTREE and Claire C. Crabtree, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John J. O’KEEFE, Jr., and Lucile E. O’Keefe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 200, 201, Dockets 23248, 23249.
United States Court of Appeals Second Circuit.
Argued April 11, 1955.
Decided April 25, 1955.
Thomas L. Zimmerman, New York City, for petitioners.
Meyer Rothwacks, Sp. Asst, to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst, to Atty. Gen., on the brief), for respondent.
Before CLARK, Chief Judge, and FRANK and HASTIE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the opinion of Judge Raum, 22 T.C. 61.