Case Name: Samuel CUMMINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1954-11-26
Citations: 217 F.2d 303
Docket Number: No. 81, Docket 22770
Parties: Samuel CUMMINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 217
Pages: 303–303

Head Matter:
Samuel CUMMINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 81, Docket 22770.
United States Court of Appeals, Second Circuit.
Argued Nov. 10, 1954.
Decided Nov. 26, 1954.
Henry Pearlman, New York City, for petitioner.
Morton K. Rothschild, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before CLARK, Chief Judge, and FRANK and HARLAN, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the decision of Judge Raum, 19 T. C. 246.