Case Name: Joseph KANE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases); COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Rose KANE, Respondent,
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1956-12-05
Citations: 238 F.2d 624
Docket Number: Nos. 57, 58, 129, Docket 24160-24162
Parties: Joseph KANE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Rose KANE, Respondent,
Judges: Before CLARK, Chief Judge, and FRANK and LUMBARD, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 238
Pages: 624–624

Head Matter:
Joseph KANE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Rose KANE, Respondent,
Nos. 57, 58, 129, Docket 24160-24162.
United States Court of Appeals Second Circuit.
Argued Dec. 5, 1956.
Decided Dec. 5, 1956.
Bernard Weiss, New York City, for Joseph and Rose Kane.
Morton K. Rothschild, Atty., Dept, of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, and Hilbert P. Zarky, Attys., Dept, of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.
Before CLARK, Chief Judge, and FRANK and LUMBARD, Circuit Judges.

Opinion:
PER CURIAM.
Orders affirmed in open court on the opinion of Harron, Judge, 25 T.C. 1112.