Case Name: Samuel and Lillian BERGER, Petitioners, 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 959
Docket Number: No. 276, Docket 23408
Parties: Samuel and Lillian BERGER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 234
Pages: 959–959

Head Matter:
Samuel and Lillian BERGER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 276, Docket 23408.
United States Court of Appeals Second Circuit.
Argued May 16, 1956.
Decided June 29, 1956.
Morris Horowitz, New York City, for petitioners.
Charles E. Rice, Asst. Atty. Gen. (Lee A. Jackson and Karl Schmeidler, Washington, D. C., Attorneys, Department of Justice), for respondent.
Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the findings of fact and the opinion of the Tax Court, Docket No. 40175, reported at 13 T.C.M. 177.