Case Name: Thomas L. GRACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1948-04-01
Citations: 166 F.2d 1022
Docket Number: No. 174, Docket 20835
Parties: Thomas L. GRACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 166
Pages: 1022–1022

Head Matter:
Thomas L. GRACE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 174, Docket 20835.
Circuit Court of Appeals, Second Circuit.
April 1, 1948.
Marshall Snyder, of Brooklyn, for petitioner Thomas L. Grace.
Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.

Opinion:
PER CURIAM:
Affirmed on opinion of Tax Court.