Case Name: Hartwig N. BARUCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1949-12-28
Citations: 178 F.2d 402
Docket Number: No. 109, Docket 21419
Parties: Hartwig N. BARUCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 178
Pages: 402–402

Head Matter:
Hartwig N. BARUCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 109, Docket 21419.
United States Court of Appeals Second Circuit.
Argued Dec. 13, 1949.
Decided Dec. 28, 1949.
Irwin C. Rutter, New York City, for Hartwig N. Baruch, petitioner.
Theron Lamar Caudle, and Chas. Oliphant, Assistant Attorneys General, Ellis N. Slack, A. F. Prescott and Sumner M. Red-stone, Special Assistants to the Attorney General, for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on authority of Lazier v. United States, 8 Cir., 170 F.2d 521, and Pettit v. Commissioner, 5 Cir., 175 F.2d 195.