ANSORGE v. COMMISSIONER OF INTERNAL REVENUE

No. 11.

147 F.2d 459 (1945)

ANSORGE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 9, 1945.


Attorney(s) appearing for the Case

Alex M. Hamburg, of New York City (Charles H. Tuttle, Alex M. Hamburg, and Martin C. Ansorge, all of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

Before CHASE, HUTCHESON, and FRANK, Circuit Judges.


HUTCHESON, Circuit Judge.

The commissioner determined that sums the taxpayer had received in the tax year for services as an attorney were taxable as ordinary income and not as capital gains. The Tax Court, in a reported opinion,1 fully setting out the facts2 as they were stipulated, affirmed that determination. Petitioner, here, insisting that the decision was wrong...

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