Case Name: Florence W. BOSWORTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1952-02-05
Citations: 194 F.2d 102
Docket Number: No. 100, Docket 22125
Parties: Florence W. BOSWORTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before AUGUSTUS N. HAND and CLARK, Circuit Judges, and BRENNAN, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 194
Pages: 102–102

Head Matter:
Florence W. BOSWORTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 100, Docket 22125.
United States Court of Appeals Second Circuit.
Argued Jan. 16, 1952.
Decided Feb. 5, 1952.
Milbank, Tweed, Hope & Hadley, New York City, Weston Vernon, Jr., Robert C. Barnett, Robert T. Molloy and Robert L. Woodford, all of New York City, of counsel, for petitioner.
Ellis N. Slack, Acting Asst. Atty. Gen., and Richard D. Harrison, Sp. Asst, to Atty. Gen., for respondent.
Before AUGUSTUS N. HAND and CLARK, Circuit Judges, and BRENNAN, District Judge.

Opinion:
PER CURIAM.
Affirmed on opinion of Arundell, J., 16 T. C. 572, and also on authority of Commissioner, of Internal Revenue v. Western Union Telegraph Co., 2 Cir., 141 F.2d 774.