Case Name: Frederick E. ANDERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1951-01-24
Citations: 185 F.2d 1021
Docket Number: Nos. 122, 123, Docket 21756, 21757
Parties: Frederick E. ANDERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before CHASE, CLARK and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 185
Pages: 1021–1022

Head Matter:
Frederick E. ANDERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 122, 123, Docket 21756, 21757.
United States Court of Appeals Second Circuit.
Argued Jan. 10, 1951.
Decided Jan. 24, 1951.
Kirlin, Campbell, Ilickox & Keating, New York City, H. Maurice Fridlund, Earl Q. Kullman, New York City, William A. Sheehan, Brooklyn, N. Y., of counsel, for petitioner.
Charles Oliphant, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.
Before CHASE, CLARK and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Decisions affirmed on the authority of Morrison v. Commissioner of Internal Revenue, 2 Cir., 177 F.2d 351.