Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner v. J. Henry DE BOER and Martha DeBoer, Respondents
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1952-02-27
Citations: 194 F.2d 289
Docket Number: No. 183, Docket 22178
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner v. J. Henry DE BOER and Martha DeBoer, Respondents.
Judges: Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 194
Pages: 289–289

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner v. J. Henry DE BOER and Martha DeBoer, Respondents.
No. 183, Docket 22178.
United States Court of Appeals Second Circuit.
Argued Feb. 14, 1952.
Decided Feb. 27, 1952.
Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Helen Goodner and Carolyn R. Just, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.
David Boyd Chase, New York City, for J. Henry DeBoer and Martha DeBoer, respondents.
Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on opinion of the Tax Court, 16 T.C. 662.