Case Name: Leon BLOCH, 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. 148, Docket 20740
Parties: Leon BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 166
Pages: 1022–1022

Head Matter:
Leon BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 148, Docket 20740.
Circuit Court of Appeals, Second Circuit.
April 1, 1948.
O’Dwyer & Bernstein, of New York City (Hyman L. Goldstein, of New York City, of counsel), for Leon Bloch, petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Robert M. Weston, 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.