Case Name: George F. LEWIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1947-12-15
Citations: 164 F.2d 885
Docket Number: No. 87, Docket 20690
Parties: George F. LEWIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 164
Pages: 885–885

Head Matter:
George F. LEWIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 87, Docket 20690.
Circuit Court of Appeals, Second Circuit.
Dec. 15, 1947.
George A. Dickinson, of New York City, for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, A. F. Prescott, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, CLARK, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the opinion of the Tax Court of the United States, 8 T.C. 770.