Case Name: George F. THOMPSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1947-04-28
Citations: 161 F.2d 185
Docket Number: No. 164, Docket 20394
Parties: George F. THOMPSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 161
Pages: 185–185

Head Matter:
George F. THOMPSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 164, Docket 20394.
Circuit Court of Appeals, Second Circuit.
Argued April 9, 1947.
Decided April 28, 1947.
George F. Thompson and Warner F. Thompson, both of Loekport, N. Y., for petitioner.
Carton Fox, of Washington, D. C., Se-wall Key, Acting Asst. Atty. Gen., and Lee A. Jackson and Norman S. Altman, Sp. Assts. to Atty. Gen., for respondent.
Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on opinion of the Tax Court of the United States, 6 T.C. 285.