Case Name: Alfred J. LOEW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1953-01-29
Citations: 201 F.2d 368
Docket Number: No. 125, Docket 22464
Parties: Alfred J. LOEW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 201
Pages: 368–368

Head Matter:
Alfred J. LOEW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 125, Docket 22464.
United 'States Court of Appeals Second Circuit.
Argued Jan. 14, 1953.
Decided Jan. 29, 1953.
Alfred J. Loew, pro se, Jerome Weinstein, New York City, for petitioner.
Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and George F. Lynch, Sp. Asst’s. to Atty. Gen., for respondent Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed on the authority of Englar's Estate v. Commissioner, 2 Cir., 166 F.2d 540; Smart v. Commissioner, 2 Cir., 152 F.2d 333, certiorari denied 327 U.S. 804, 66 S.Ct. 962, 90 L.Ed. 1028; Civiletti v. Commissioner, 2 Cir., 152 F.2d 332, certiorari denied 327 U.S. 804, 66 S.Ct. 963, 90 L.Ed. 1029.