Case Name: Abraham J. HALPRIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1946-03-28
Citations: 154 F.2d 112
Docket Number: No. 132
Parties: Abraham J. HALPRIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 154
Pages: 112–112

Head Matter:
Abraham J. HALPRIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 132.
Circuit Court of Appeals, Second Circuit.
March 28, 1946.
Abraham J. Halprin, of New York City, pro se (Bernard Rothman, of New York City, of counsel).
Harry Baum, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and PHILLIPS, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Paymer v. Commissioner, 2 Cir., 150 F.2d 334.