Case Name: Ruth Lamar LEHMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1956-06-29
Citations: 234 F.2d 958
Docket Number: Nos. 362-364, Docket 23989-23991
Parties: Ruth Lamar LEHMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 234
Pages: 958–958

Head Matter:
Ruth Lamar LEHMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 362-364, Docket 23989-23991.
United States Court of Appeals Second Circuit.
Argued May 16, 1956.
Decided June 29, 1956.
McGuigan & KilcuIIen, New York City (Richard KilcuIIen, New York City, of counsel), for petitioner on review.
Charles K. Rice, Asst. Atty. Gen. (Charles Freeman, Lee A. Jackson, Harry Baum and David O. Walter, Washington, D. C., Attorneys, Department of Justice, of counsel), for respondent.
Simpson Thacher & Bartlett, New York City (Leslie M. Rapp and David G. Sacks, New York City, of counsel), for Robert Lehman, amicus curias.
Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.

Opinion:
PER CURIAM.
The opinion of the Tax Court, Docket Numbers 49981, 49982 and 49983, reported at 14 T.C.M. 928, is affirmed. Robert Lehman, 17 T.C. 652.