Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James D. GORDON, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1949-03-03
Citations: 172 F.2d 864
Docket Number: No. 172, Docket 21139
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James D. GORDON, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 172
Pages: 864–864

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James D. GORDON, Respondent.
No. 172, Docket 21139.
United States Court of Appeals Second Circuit.
March 3, 1949.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Sp. Assts. to Atty. Gen., and Charles Oliphant, of Washington, D. C., for Commissioner of Internal Revenue. 1 '
Theodore Pearson, of New York City (John J. Costello, of New York City, of counsel), for respondent.
Before AUGUSTUS N. HAND, CPIASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on opinion of the Tax Court, 10 T.C. 772.