Case Name: Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1961-11-20
Citations: 295 F.2d 816
Docket Number: No. 12, Docket 26607
Parties: Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 295
Pages: 816–816

Head Matter:
Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12, Docket 26607.
United States Court of Appeals Second Circuit.
Argued Nov. 3, 1961.
Decided Nov. 20, 1961.
Irwin Cooperman, New York City (Matthew J. Shevlin, New York City, on the brief), for petitioner.
Fred E. Youngman, Atty., Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the opinion of Judge Arundell, 34 T.C. 222.