Case Name: Alfred R. BACHRACH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1953-06-23
Citations: 205 F.2d 151
Docket Number: No. 248, Docket 22634
Parties: Alfred R. BACHRACH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 205
Pages: 151–151

Head Matter:
Alfred R. BACHRACH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 248, Docket 22634.
United States Court of Appeals Second Circuit.
Argued May 14, 1953.
Decided June 23, 1953.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
Alan Demar, New York City, for petitioner.
Before CHASE, CLARK and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed on the opinion below, 18 T.C. 479, and Commissioner v. Smith, 2 Cir., 203 F.2d 310; Cohen v. Commissioner, 2 Cir., 148 F.2d 336; Janeway v. Commissioner, 2 Cir., 147 F.2d 602.