Case Name: Carr V. VAN ANDA'S ESTATE, Deceased, Paul Van Anda, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1951-11-29
Citations: 192 F.2d 391
Docket Number: No. 33, Docket 21559
Parties: Carr V. VAN ANDA’S ESTATE, Deceased, Paul Van Anda, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 192
Pages: 391–391

Head Matter:
Carr V. VAN ANDA’S ESTATE, Deceased, Paul Van Anda, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 33, Docket 21559.
United States Court of Appeals Second Circuit.
Argued Nov. 14, 1951.
Decided Nov. 29, 1951.
Paul Van Anda, New York City, for petitioner..
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Fred E. Youngman, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on opinion below, 12 T.C. 1158.