Case Name: Miles M. SHEROVER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1956-11-05
Citations: 239 F.2d 766
Docket Number: No. 40, Docket 24094
Parties: Miles M. SHEROVER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 239
Pages: 766–766

Head Matter:
Miles M. SHEROVER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 40, Docket 24094.
United States Court of Appeals Second Circuit.
Argued Oct. 4, 1956.
Decided Nov. 5, 1956.
Osmond K. Fraenkel, New York City, for plaintiff-appellant.
Howard A. Heffron, Asst. U. S. Atty., New York City, of counsel, and Miriam R. Goldman, Asst. U. S. Atty., New York City, of counsel, Paul W. Williams, U. S. Atty. for the Southern Dist. of New York, New York City, for defendant-appellee.
Before FRANK, MEDINA and HINCKS, Circuit Judges.

Opinion:
PER CURIAM.
This is an appeal from a judgment dismissing plaintiff's complaint after trial before Judge Weinfeld without a jury. Plaintiff sued, pursuant to Section 3801 of the 1939 Internal Revenue Code, 26 U.S.C.A., to recover income taxes. We agree with Judge Weinfeld's opinion, reported in 137 F.Supp. 778, 780, that there has been no "determination" of "the basis of" the "property" within the meaning of the statute.
Affirmed.
. U. S. v. Rosenberger, 8 Cir., 235 F.2d 69, affirming D.C., 138 F.Supp. 117, is, we think, distinguishable on its facts.