Case Name: Muriel Dodge NEEMAN (formerly Muriel Dodge Conklin), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1952-12-30
Citations: 200 F.2d 560
Docket Number: No. 91, Docket 21648
Parties: Muriel Dodge NEEMAN (formerly Muriel Dodge Conklin), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 200
Pages: 560–560

Head Matter:
Muriel Dodge NEEMAN (formerly Muriel Dodge Conklin), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 91, Docket 21648.
United States Court of Appeals Second Circuit.
Argued Dec. 9, 1952.
Decided Dec. 30, 1952.
Morton C. Fitch, New York City, Lawrence R. Condon, New York City, for petitioner.
Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and L. W. Post, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed on the authority of Lerner v. Commissioner, 2 Cir., 195 F.2d 296, and on the opinion below, 13 T.C. 397.