Case Name: Clark S. MARLOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1958-01-31
Citations: 251 F.2d 615
Docket Number: No. 102, Docket 24704
Parties: Clark S. MARLOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 251
Pages: 615–615

Head Matter:
Clark S. MARLOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 102, Docket 24704.
United States Court of Appeals Second Circuit.
Argued Jan. 9, 1958.
Decided Jan. 31, 1958.
Harrop A. Freeman, Ithaca, N. Y. (Norman D. Freeman, Ithaca, N. Y., on the brief), for petitioner.
Melvin L. Lebow, Atty., Dept, of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and James P. Turner, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.

Opinion:
PER CURIAM.
We agree in all respects with the dissenting opinion of Judge Raum, 27 T.C. 624. Hill v. Commissioner, 4 Cir., 181 F.2d 906.
Reversed.