Case Name: Samuel Eugene BRAMER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1947-05-12
Citations: 161 F.2d 185
Docket Number: No. 9292
Parties: Samuel Eugene BRAMER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 161
Pages: 185–185

Head Matter:
Samuel Eugene BRAMER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9292.
Circuit Court of Appeals, Third Circuit
Argued March 6, 1947.
Decided May 12, 1947.
Rehearing Denied July 5, 1947.
Samuel Kaufman, of Pittsburgh, Pa. (Frank R. S. Kaplan, of Pittsburgh, Pa., and Maurice J. Mahoney, of Washington, D. C., on the brief), for petitioner.
Irving I. Axelrod, of Washington, D. C. (Helen R. Carloss and Norman S. Altman, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, GOODRICH, and O’CONNELL, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.